2023-04-30-accounts - The Crispin Hall Trust

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		Page
Trustees'	annual report
Independent examiner's report to the trustees
Statement	offinancial activities
Statement	offinancial position
Statement	ofcash flows	10
Notes to the financial statements

Year ended 30	April	2023
					2023		2022
				Unrestricted	Restricted
				funds	funds	Total funds	Total funds
			Note	F	5	6
Income and endowments
Donations and legacies				589,056	19,400	608,456	62,488
Charitable activities				111,885		111,885	147,877
Other income				580		580
Tota I income				701,521	19,400	720,921	210,365
Expenditure
Expenditure on charitable		activities	7,8	176,094	4,147	180,241	261,425
Total expenditure				176,094	4,147	180,241	261,425
Net gains on investments				52,500		52,500	325,000
Net income				577,927	15,253	593,180	273,940
Transfers between	funds			25,452	(25,452)
Net movement in	funds			603,379	(10,199)	593,180	273,940
Reconciliation of	funds
Total funds brought	forward			1,215,431	10,199	1,225,830	951,690
Total funds carried forward				1,818,810		1,818,810	1,225,630

30 April 2023
						2023		2022
					Note
Fixed assets
Tangible fixed assets					17		805,826	803,926
Investments					18		492,500	440,000
							1,298,326	1,243,926
Current assets
Debtors					19	410,375		6,960
Cash at bank and	in	hand				125,739		70,676
						536,114		77,656
Creditors: amounts		falling		due within one year	20	15,630		95,952
Net current assets							520,484	(18,296)
Total assets less	current			liabilities			1,818,810	1,225,630
Net assets							1,818,810	1,225,630
Funds ofthe charity Restricted funds								10,199
Unrestricted funds:
Revaluation	reserve					(30,013)		(30,013)
Other unrestricted			income funds			1,848,823		1,245,444
Total unrestricted		funds				1,818,810		1,215,431
Total charity funds					22		1,818,810	1,225,630

Year en	ded 30 April 2	023
				Note	2023	2022 f
Cash generated from operations				25	80,623	(26,203)
Interest paid					(474)	(1,449)
Net cash	from/(used in) operating activities				80,149	(27,652)
Cash flows from investing		activities
Purchase	oftangible assets				(26,245)	(1,453)
Proceeds	from sale oftangible assets				1,159
Net cash	used in investing activities				(25,086)	(1,453)
Net increase/(decrease) in		cash and cash	equivalents		55,063	(29,105)
Cash and	cash equivalents	at beginning	ofyear		70,676	99,781
Cash and	cash equivalents	at end ofyear			125,739	70,676

Donations	and le	gacies
			Unrestricted	Restricted	Total Funds
			Funds	Funds	2023
				f
Donations
Donations	receivable		554,986		554,986
Grants
Grants receivable			34,070	19,400	53,470
Grants receivable		- government
			589,056	19,400	608,456

Donations	and legacies (continuer(J
		Unrestricted	Restricted	Total Funds
		Funds	Funds	2022
			E	E
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

Charitable a	cti	vities
					Unrestricted	Total Funds	Unrestricted	Total Funds
					Funds E	2023 E	Funds f	2022 f
Income from	rent and room			hire and
other activities		in main	hall		67,801	67,801	48,275	48,275
Community Cafe	centre				27,055 16,986	27,055 16,986	21,154 71,268	21,154 71,268
Emporium					43	43	7,180	7,180
					111,885	111,885	147,877	147,877
Other income
					Unrestricted	Total Funds	Unrestricted	Total Funds
					Funds E	2023 f	Funds E	2022 F
Gain on disposal of tangible				fixed
assets held	for	charity's	own	use	233	233
Other income					347	347
					580	580

Expenditure			on charitabl	e	activities	by	fund	type
										Unrestricted	Restricted	Total Funds
										Funds	Funds	2023
											F	6
Rent and room hire and other activities						in	main	hall		56,247		56,247
Refurbishment			of hall								4,147	4,147
Community	centre									82,950		82,950
Cafe										22,267		22,267
Emporium
Grants
Support costs										14,630		14,630
										176,094	4,147	180,241
										Unrestricted	Restricted	Total Funds
										Funds 6	Funds 6	2022 f
Rent and room hire and other activities						in	main	hall		68,879		68,879
Refurbishment			of hall								6,019	6,019
Community Cafe	centre									60,074 92,463	520	60,594 92,463
Emporium										11,011		11,011
Grants										7,059		7,059
Support costs										15,400		15,400
										254,886	6,539	261,425
The grant of		E7,069, paid		in	the prior year, was in respect of the fossils that were							donated to the
Alfred Gillett		trust in 2016.			These funds		were	left specifically for the			upkeep of	the fossils and
were therefore			paid to the	Alfred Gillett		trust.
Support and		governance		costs are further			analysed		in	Note 10.
Expenditure			on charitable		activities	by	activity type
							Activities
							undertaken			Support	Total funds	Total fund
							directly			costs	2023	2022
								F		6		6
Rent and room hire and other activities
in main hall								56,247		3,102	59,349	74,432
Refurbishment			of hall					4,147			4,147	6,019
Community Cafe	centre							82,950 22,267		2,834 286	85,784 22,553	62,487 92,950
Emporium Grants												11,043 7,059
Governance		costs								8,408	8,408	7,435
							165,611			14,630	180,241	261,425

ended 30April 2	023
Analysis of charitable	expenditure
		2023	2022
		E	6
Income from rent and	main hall and other activities
Wages and salaries Social security costs		21,277	28,851 626
Pension costs		963	2,039
Rates &water		701	1,970
Light &heat		6,850	5,653
Repairs &maintenance Insurance		1,444 10,910	9,140
Cleaning and refuse collection Professional fees		2,698	9,672 632
Depreciation Support costs (as per Note 10) Governance costs (as per Note 10)		11,404 3,103 3,363	10,296 5,553 3,717
Total		62,713	78,149
Community Centre Community centre - group expenses Wages/salaries		14,283 46,398	11,492 29,225
Social security costs			588
Pension costs		2,789	2,242
Rates &water		561	659
Light & heat		5,983	3,511
Repairs &maintenance Cleaning &refuse Motor vehicle expenses		909 2,158 110	6,666 40
Legal and professional fees Equipment and computer costs Depreciation Advertising Support costs (as per Note 10) Governance costs (as per Note 10)		251 9,506 2 2,834 3,363	232 259 5,486 194 1,893 1,859
Total		89,147	64,346
Cafe
Cafe supplies Wages and salaries Employer's NIC		5,937 11,215	25,477 54,637 1,133
Pension costs		269	1,007
Rates 8 water		140	326
Light &heat Repairs &maintenance Cleaning and refuse collection Equipment and computer costs Depreciation Other interest payable and similar charges Advertising Support costs (as per Note 11) Governance costs (as per Note 11)		1,496 127 540 2,509 34 286 1,682	2,234 156 105 5,812 1,054 522 487 1,394
Total		24,235	94,344

ended 3	0April 2023
Emporium
Wages and	salaries			8,455
Employer's	NIC			174
Pension costs				647
Rates &water				35
Depreciation				1,287
Other interest payable and		similar charges		254
Advertising				159
Support costs (as per Note		10)		32
Governance	costs (as per Note 10)			465
Total				11,508
Restricted	-Refurbishment	of hall
Refurbishments			2,211	6,019
Professional	fees		1,936
Total			4,147	6,019

Support costs are	analysed as f	ollows;
	Letting out
	of rooms
	and main	Community
	hall	Centre	Cafe	Total 2023	Total 2022
	6	5	6	8
Premises	961	768	192	1,921	226
General office	2,142	2,066	94	4,302	7,739
Governance
costs	3,363	3,363	1,682	8,408	7,435
	6,466	6,197	1,968	14,831	15,400

Analysis of	governance and s	upport costs (cont/nuer//
Governance	costs are analysed	as follows:
Governance	costs
			2023	2022
			E
Accountancy	and management	service charge	705	863
Legal and professional Independent examination			1,251 5,978	4,635 1,796
Other finance	costs		474	141
Total			8,408	7,435

Net gains on	inve	stmen	ts
				Unrestricted	Total	Funds	Unrestricted	Total Funds
				Funds		2023	Funds	2022
				F		E	E	E
Gains/(losses) assets	on	other	investment	52,500		52,500	325,000	325,000

	Net income is stated after charging/(crediting):
		2023	2022
		E	E
	Depreciation oftangible fixed assets	23,419	22,881
	Gains on disposal oftangible fixed assets	(233)
13.	Independent examination fees
		2023	2022
		E	E
	Fees payable to the independent examiner for: Independent examination ofthe financial statements	2,000	1,794

Staff cos	ts
The total	staff costs and	employee	benefits for the reporting	period are analysed as	follows:
				2023	2022
					E
Wages and salaries				78,890	121,168
Social security costs					2,521
Employer	contributions	to pension	plans	4,021	5,935
				82,911	129,624

account for the fixed assets th fund. Tangible fixed assets	at were acquired using	the Smart Co	mmunities Food	Resilience
	Land and	Fixtures and
	buildings	fittings	Equipment	Total
	F	E	F	E
Cost
At 1 May 2022 Additions	815,000	62,074 25,452	18,234 793	895,308 26,245
Disposals		(1,200)	(2,162)	(3,362)
At 30April 2023	815,000	86,326	16,865	918,191
Depreciation At 1 May 2022 Charge for the year Disposals	65,200 16,300	14,779 4,907 (274)	11,403 2,212 (2,162)	91,382 23,419 (2,436)
At 30April 2023	81,500	19,412	11,453	112,365
Carrying amount At 30April 2023	733,500	66,914	5,412	805,826
At 30April 2022	749,800	47,295	6,831	803,926

under the		historical cost model are as fol	lows;
				Property
			Freehold	improvement
			property f	s	Total
At 30April 2023 Aggregate cost			826,983		826,983
Aggregate		depreciation
Carrying	value		826,983		828,983
At 30 April		2022
Aggregate Aggregate		cost depreciation	826,983	32,265 (17,620)	859,248 (17,620)
Carrying	value		826,983	14,645	841,628

Investments
	Other
	investments
	8
Cost or valuation
At 1 May 2022	440,000
Additions
Fair value movements	82,500
At 30 April 2023	492,500
Impairment
At 1 IIay 2022 and 30April 2023
Carrying amount At 30April 2023	492,500
At 30 April 2022	440,000

Analysis of	charitab	le funds
Unrestricted	funds
		At				Gains and	At	30Apr
	1	May 2022	Income	Expenditure	Transfers	losses		2023
		F	E	F		E
General funds		1,240,211	892,539	(164,375)	25,452	52,500	1,848,327
Revaluation
reserve		(30,013)						(30,013)
Designated	Fund
- Community
Centre- Social
Club		394	5,546	(5,153)				787
Designated	Fund
- Community
Centre - Sunday lunch		1,442	3,152	(3,416)				1,178
Designated	Fund
- Community
Centre-
Breakfast
Club/Family	Fun	3,397	284	(3,150)				531
Street Parish
Council
		1,215,431	701,521	(176,094)	25,452	52,500	1,818,810
		At				Gains and		At
	1 May 2021		Income	Expenditure	Transfers	losses	30Apr 2022
			E	E		E		E
General funds		960,153	194,216	(240,111)	953	325,000	1,240,211
Revaluation
reserve		(30,013)						(30,013)
Designated	Fund
- Community
Centre- Social
Club		264	4,929	(4,799)				394
Designated	Fund
- Community
Centre - Sunday lunch		1,671	1,227	(1,456)				1,442
Designated	Fund
- Community
Centre-
Breakfast
Club/Family	Fun	3,397						3,397
Street Parish
Council			8,520	(8,520)
		935,472	208,892	(254,886)	953	325,000	1,215,431

				At				Gains and	At 30Apr
			1	May 2022 6	Income F	Expenditure 6	Transfers 6	losses 5	2023 6
Restricted Fund-
Refurbishment		of
Hall				10,199		(4,147)	(6,052)
Smart
Communities
Food Resilience
Fund
Somerset
Community	Fund
Restricted fund-
LIR					19,400		(19,400)
				10,199	19,400	(4,147)	(25,452)
				At				Gains and	At
			1 May 2021 E		Income	Expenditure	Transfers 6	losses 6	30Apr 2022 9
Restricted Fund-
Refurbishment		of
Hall				16,218		(6,019)			10,199
Smart
Communities
Food Resilience
Fund					1,173	(220)	(953)
Somerset
Community	Fund				300	(300)
Restricted fund-
Lift
				16,218	1,473	(6,539)	(953)		10,199

	Analysis	of net a	ssets bet	ween funds
						Unrestricted	Restricted	Total Funds
						Funds	Funds	2023
						5	f
	Tangible	fixed assets				805,826		805,826
	Investments					492,500		492,500
	Current assets					536,114		536,114
	Creditors	less than	1 year			(15,630)		(15,630)
	Net assets					1,818,810		1,818,810
						Unrestricted	Restricted	Total Funds
						Funds	Funds	2022
						E	6
	Tangible	fixed assets				803,926		803,926
	Investments					440,000		440,000
	Current assets					67,682	11,168	77,656
	Creditors	less than	1 year			(95,952)		(95,952)
	Net assets					1,215,656	11,168	1,225,630
24.	Financial	instruments
	The carrying amount for each category of financial					instrument is as follows:
							2023	2022
								6
	Financial	assets	measured	at fair value through		income and expenditure
	Financial	assets measured		at fair value through	income and
	expenditure						492,500	440,000

25.	Cash generated from operations
			2023	2022
	Net income		593,180	273,940
	Adjustments for: Depreciation oftangible fixed assets		23,419	22,881
	Profit on disposal offixed assets		(233)
	Net gains on investments Interest payable and similar charges Accrued expenses/(income)		(52,600) 474 189	(325,000) 1,449 (6,779)
	Changesin: Trade and other debtors		(403,395)	5,611
	Trade and other creditors		(80,511)	1,695
			80,623	(26,203)
26.	Analysis of changes in net debt
		At		At
		1 May 2022	Cash flows	30Apr 2023
				6
	Cash at bank and in hand	70,676	55,063	126,739