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||**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**|





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|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**|



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|**2022**<br>Un restricted<br>Restricted<br>funds<br>funds<br>**Note**<br>£<br>£<br>**Income and endowments**<br>Donations and legacies<br>**4**<br>61,015<br>1,473<br>Charitable activities<br>**5**<br>147,877<br>Investment income<br>**6**<br>Other income<br>7<br>**Total income**<br>208,892<br>1,473<br>**Expenditure**<br>Expenditure on charitable activities<br>**8,9**<br>254,886<br>6,539<br>**Total expenditure**<br>254,886<br>6,539<br>Net gains/(losses) on investments<br>**12**<br>325,000<br>**Net income/(expenditure)**<br>279,006<br>(5,050)<br>Transfers between funds<br>953<br>(953)<br>**Net movement in funds**<br>279,959<br>(6,019)<br>**Reconciliation of funds**<br>Total funds brought forward<br>935,472<br>16,218<br>**Total funds carried forward**<br>1,215,431<br>10,199|**Total funds**<br>£<br>**62,488**<br>**147,877**<br>**210,365**|2021<br>Total funds<br>£<br>184,490<br>68,334<br>5<br>1,278<br>254,107|
|---|---|---|
||**261,425**<br>**261,425**<br>**325,000**<br> <br>**273,940**<br> <br> <br>**273,940**<br>**951,690**<br>**1,225,630**|205,173<br>205,173|
|||(597,500)<br>(548,566)|
|||(548,566)<br>1,500,256<br>951,690|





## 

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||||**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|






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|Freehold property|2% on a straight line basis|
|---|---|
|Fixtures and Fittings|15% on a straight line basis|
|Equipment|20% on a straight line basis|





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||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**|



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|**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|





## 

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|**6.**<br>**Investment income**||
|---|---|
|Unrestricted**Total Funds**<br>Unrestricted<br>Funds<br>**2022**<br>Funds<br>£<br>£<br>£<br>Bank interest receivable<br>5<br>**7.**<br>**Other income**<br>Unrestricted**Total Funds**<br>Un restricted<br>Funds<br>**2022**<br>Funds<br>£<br>£<br>£<br>Other income<br>1,278<br>**8.**<br>**Expenditure on charitable activities by fund type**<br>Un restricted<br>Restricted<br>Funds<br>Funds<br>£<br>£<br>Rent and room hire and other activities in main hall<br>68,879<br>Refurbishment of hall<br>6,019<br>Community centre<br>60,074<br>520<br>Cafe<br>92,463<br>Emporium<br>11,011<br>Grants<br>7,059<br>Support costs<br>15,400<br>--<br>254,886<br>6,539<br>Unrestricted<br>Restricted<br>Funds<br>Funds<br>£<br>£<br>Rent and room hire and other activities in main hall<br>63,682<br>1,677<br>Refurbishment of hall<br>720<br>Community centre<br>41,378<br>4,730<br>Cafe<br>64,007<br>991<br>Emporium<br>11,403<br>98<br>Grants<br>Support costs<br>15,725<br>762<br>196,195<br>8,978|<br>Total Funds<br> <br>2021<br>£<br> <br>5<br> <br>Total Funds<br> <br>2021<br>£<br> <br>1,278<br> **Total Funds**<br> <br>**2022**<br>£<br>**68,879**<br> <br>**6,019**<br> <br>**60,594**<br>**92,463**<br>**11,011**<br>**7,059**<br>**15,400**|
||<br>**261,425**|
||<br>Total Funds<br> <br>2021<br>£<br> <br>65,359<br> <br>720<br> <br>46,108<br> <br>64,998<br> <br>11,501<br> <br>16,487<br> <br>205,173|





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||Activities|||||
|---|---|---|---|---|---|
||undertaken|Grant funding|Support|**Total funds**|Total fund|
||directly|<br>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|<br>7,059|15,400|**261,425**|205,173|





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||**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|





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|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|





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|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|





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||**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|



## 

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|Land and Fixtures and<br>buildings<br>fittings<br>Equipment<br>£<br>£<br>£<br>**Cost**<br>At 1 May 2021<br>815,000<br>62,074<br>16,781<br>Additions<br>1,453<br>**At 30 April 2022**<br>815,000<br>62,074<br>18,234<br>**Depreciation**<br>At 1 May 2021<br>48,900<br>10,728<br>8,873<br>Charge for the year<br>16,300<br>4,051<br>2,530<br>**At 30 April 2022**<br>65,200<br>14,779<br>11,403<br>**Carrying amount**<br>**At 30 April 2022**<br>749,800<br>47,295<br>6,831<br>At 30 April 2021<br>766,100<br>51,346<br>7,908|**Total**<br>£<br>**893,855**<br>**1,453**<br>**895,308**|**Total**<br>£<br>**893,855**<br>**1,453**<br>**895,308**|
|---|---|---|
|||**68,501**<br>**22,881**<br>**91,382**|
||**803,926**||
||825,354||





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|**19.**<br>Freehold<br>Property<br>property improvements<br>**At 30 April 2022**<br>Aggregate cost<br>Aggregate depreciation<br>**Carrying value**<br>At 30 April 2021<br>Aggregate cost<br>Aggregate depreciation<br>Carrying value<br>**Investments**<br>£<br>826,983<br>826,983<br>826,983<br>--<br>826,983<br>£<br>32,265<br>(17,620)<br>14,645<br>32,265<br>(16,807)<br>15,458|**Total**<br>£<br>**859,248**<br>**(17,620)**<br>--<br>**841,628**|
|---|---|
||859,248<br>(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|



## 




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|**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|



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|**Unrestricted funds**||||
|---|---|---|---|
|At<br>1 May 2021<br>£<br>General funds<br>960,153<br>Revaluation<br>reserve<br>(30,013)<br>Designated Fund<br>- Community<br>Centre- Social<br>Club<br>264<br>Designated Fund<br>- Community<br>Centre - Sunday<br>lunch<br>1,671<br>Designated Fund<br>- Community<br>Centre -<br>Breakfast Club<br>3,397<br>Designated Fund<br>- Street Parish<br>Council<br>--<br>935,472<br>At<br>1 May 2020<br>£<br>General funds<br>1,507,481<br>Revaluation<br>reserve<br>(30,013)<br>Designated Fund<br>- Community<br>Centre- Social<br>Club<br>793<br>Designated Fund<br>- Community<br>Centre - Sunday<br>lunch<br>1,660<br>Designated Fund<br>- Community<br>Centre -<br>Breakfast Club<br>3,397<br>Designated Fund<br>- Street Parish<br>Council<br>1,483,318|Income Expenditure<br>Transfers<br>£<br>£<br>£<br>194,216<br>(240,111)<br>953<br>4,929<br>(4,799)<br>1,227<br>(1,456)<br>8,520<br>(8,520)<br>208,892<br>(254,886)<br>953<br>Income Expenditure<br>Transfers<br>£<br>£<br>£<br>241,232<br>(194,942)<br>3,882<br>535<br>(1,064)<br>200<br>(189)<br>241,967<br>(196,195)<br>3,882|Gains and<br>losses<br>£<br>325,000|**At 30 Apr**<br>**2022**<br>£<br>**1,240,211**<br>**(30,013)**<br>**394**<br>**1,442**<br>**3,397**|
|||325,000<br>Gains and<br>losses<br>£<br>(597,500)<br>(597,500)|**1,215,431**|
||||At 30 Apr<br>2021<br>£<br> <br>960,153<br>(30,013)<br>**264**<br>1,671<br>3,397<br> <br>935,472|






## 

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|**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|<br>(220)|(953)|||
||16,218|1,473|<br>(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|<br>(4,058)|(3,282)|||
|Restricted Fund-|||||||
|Somerset|||||||
|Community Fund|||||||
|Restricted Fund-|||||||
|Smart|||||||
|Communities|||||||
|Food Resilience|||||||
|Fund|||||||
||16,938|12,140|<br>(8,978)|(3,882)||16,218|





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## 

|Tangible fixed assets<br>Investments<br>Current assets<br>Creditors less than 1 year<br>**Net assets**<br>Tangible fixed assets<br>Investments<br>Current assets<br>Creditors less than 1 year<br>**Net assets**<br>Unrestricted<br>Restricted<br>Funds<br>Funds<br>£<br>£<br>803,926<br>440,000<br>67,457<br>10,199<br>(95,952)<br>1,215,431<br>10,199<br>Unrestricted<br>Restricted<br>Funds<br>Funds<br>£<br>£<br>825,354<br>115,000<br>96,154<br>16,218<br>(101,036)<br>--<br>935,472<br>16,218|<br> <br> <br> <br> <br> <br> <br>**Total Funds**<br>**2022**<br>£<br>**803,926**<br>**440,000**<br>**77,656**<br>**(95,952)**<br>**1,225,630**<br>Total Funds<br>2021<br>£<br>825,354<br>115,000<br>112,372<br>(101,036)|
|---|---|
||<br>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|



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##