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2023-12-31-accounts

REGISTERED CHARITY NUMBER: 1171017

Report of the Trustees and

Unaudited Financial Statements for the Year Ended 31 December 2023

for

Wethersfield Village Hall (CIO)

Wethersfield Village Hall (CIO)

Contents of the Financial Statements for the year ended 31 December 2023

Page
Report of the Trustees 1 to 2
Statement of Financial Activities 3
Balance Sheet 4
Notes to the Financial Statements 5 to 7
Detailed Statement of Financial Activities 8

Wethersfield Village Hall (CIO)

Report of the Trustees for the year ended 31 December 2023

The trustees present their report with the financial statements of the charity for the year ended 31 December 2023. 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 of Ireland (FRS 102) (effective 1 January 2019).

STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document

The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity.

REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number

1171017

Principal address

Braintree Road Wethersfield Braintree Essex CM7

Trustees

G Hitchings M Curtis D Brignall-Harvey W Martin S Clubley D Martin S Pilgrim D Ling C Holliday H Everett M Suckling C West

Page 1

Wethersfield Village Hall (CIO)

Report of the Trustees for the year ended 31 December 2023

Approved by order of the board of trustees on ……………. and signed on its behalf by:

G Hitchings - Trustee

Page 2

Wethersfield Village Hall (CIO)

Statement of Financial Activities for the year ended 31 December 2023

2023
Unrestricted
fund
Notes
£
INCOME AND ENDOWMENTS FROM
Hall hire
10,466
Grants
2
-
Interest
3
395
Total
10,861
EXPENDITURE ON
Raising funds
2,029
Expenses
9,665
NET INCOME
(833)
RECONCILIATION OF FUNDS
Total funds brought forward
29,882
TOTAL FUNDS CARRIED FORWARD
29,049
2022
Total
funds
£
10,943
(45)
94
10,991
2,428
10,994
(2,431)
32,313
29,882

The notes form part of these financial statements

Page 3

Wethersfield Village Hall (CIO)

Balance Sheet 31 December 2023

2023
Unrestricted
fund
Notes
£
CURRENT ASSETS
Cash at bank and in hand
23,506
CREDITORS
Amounts falling due within one year
7
(12,500)
NET CURRENT ASSETS
11,006
TOTAL ASSETS LESS CURRENT
LIABILITIES
11,006
NET ASSETS
11,006
FUNDS
8
Unrestricted funds
11,006
TOTAL FUNDS
11,006
2022
Total
funds
£
26,769
(3,102)
23,667
23,667
23,667
23,667
23,667

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

G Hitchings - Trustee

The notes form part of these financial statements

Page 4

Wethersfield Village Hall (CIO)

Notes to the Financial Statements for the year ended 31 December 2023

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charity, 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 Charities Act 2011. 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 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.

2. OTHER TRADING ACTIVITIES

2. OTHER TRADING ACTIVITIES
2023 2022
£ £
Fundraising events - -
3. INVESTMENT INCOME
2023 2022
£ £
Deposit account interest 395 94

Page 5

continued...

Wethersfield Village Hall (CIO)

Notes to the Financial Statements - continued for the year ended 31 December 2023

4. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 December 2023 nor for the year ended 31 December 2022.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 December 2023 nor for the year ended 31 December 2022.

5. STAFF COSTS

There are no staff employed by the charity

6. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted
fund
£
INCOME FROM
Hall hire 10,943
Grants (45)
Investment income 94
Total 10,991
EXPENDITURE ON
Raising funds 2,428
Expenses 10,994
NET INCOME (2,431)
RECONCILIATION OF FUNDS
Total funds brought forward 32,313
TOTAL FUNDS CARRIED FORWARD 29,882

Page 6

continued...

Wethersfield Village Hall (CIO)

Notes to the Financial Statements - continued for the year ended 31 December 2023

7. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 December 2023.

Page 7

Wethersfield Village Hall (CIO)

Detailed Statement of Financial Activities
for the year ended 31 December 2022
INCOME
Income
Hall Hire
Grants
Other trading activities
Fundraising events
Investment income
Deposit account interest
Total incoming resources
EXPENDITURE
Raising donations and legacies
Purchases
Support costs
Management
Insurance
Sundries
Other
Repairs and renewals
Admin costs
Telephone and broadband
Heat and light
Sundries
Total resources expended
Net income
2023
£
10,466
-
10,466
-
395
10,861
2,029
2,029
403
`
403
1,752
528
4,258
2,725
7,511
11,695
(833)
2022
£
10,943
(45)
10,898
-
94
10,992
2,428
2,428
380
-
380
3,650
475
2,648
3,841
6,964
13,422
(2,431)

This page does not form part of the statutory financial statements

Page 8