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2021-08-31-accounts

Charity Registration Number 1172784

LEVERSTOCK GREEN VILLAGE ASSOCIATION CIO

ANNUAL REPORT AND ACCOUNTS

FOR THE YEAR ENDED 31 AUGUST 2021

LEVERSTOCK VILLAGE ASSOCIATION CIO

TRUSTEES’ REPORT

FOR THE YEAR ENDED 31 AUGUST 2021

The Trustees present the annual report and financial statements of the charity for the year ended 31 August 2021. The financial statements comply with current statutory requirements and the requirements of the Charity’s governing document.

OBJECTIVES AND ACTIVITIES

Objects

The charity’s objects, as detailed in the constitution, are:

To promote the benefit and protect the interests of the inhabitants of Leverstock Green and the neighbourhood without distinction of sex, sexual orientation, race or of political, religious or other opinions, by associating together the said inhabitants and the local authorities, voluntary and other organisations in a common effort to advance education and to provide facilities in the interests of social welfare for recreation and leisure time occupation with the object of improving the conditions of life for the said inhabitants.

Establish or secure the establishment of a community centre, The Village Hall, and to maintain and manage the same (whether alone or in co-operation with any local authority or other person or body) in furtherance of these objects.

Activities

In order to achieve these objectives, during the year the charity has:

Kept a watching brief on all planning and environment issues which affect residents and lobbied the appropriate authorities where necessary.

Ensured that the Village Hall is well maintained and appropriate for all hall users and drawn up plans to initiate refurbishment projects to keep the facilities to a standard expected by the local residents and users. In this connection the charity has liaised with the Leverstock Green Parish Trust for funding.

Raised funds by a variety of means to cover any shortfall between the hall-hire income and expenses; to pay for the refurbishment works. Under instruction since the Covid 19 second lockdown the hall has been closed until early July. The Newsletter and all other activities have been cancelled since the first lockdown. From July a limited number of bookings have taken place for some hirers. No parties, adult or children’s, have taken place. There have been no fund-raising events during the year.

Maintained sub-committees as are necessary to address the aims and objectives of the Constitution. These currently comprise, Hall Management; Finance; Environment; all of which report back to the Main Committee.

No face to face meetings have taken place since the lockdown but some committee meetings have taken place electronically. The Officers have been in close email contact through-out the period.

Placed any surplus funds not needed for immediate running of the Village Hall, or other projects, on deposit to earn interest.

Public benefit

The Trustees have referred to the guidance contained in the Charity Commission’s general guidance on public benefit when reviewing the charity’s aims and objectives and in the planning and operations of all its current and future activities. In particular, the Trustees have

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LEVERSTOCK VILLAGE ASSOCIATION CIO

given due regard to public benefit to ensure that all the activities have open access and are affordable.

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LEVERSTOCK VILLAGE ASSOCIATION CIO

TRUSTEES’ REPORT (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2021

ACHIEVEMENTS AND PERFORMANCE

Until the shutting of the hall regular hiring bookings remained fairly constant and provided a variety of activities for members of the community. These were supplemented with occasional bookings. Children’s birthday parties continue to be popular and are a good source of income but these have not been taking place due to the second lockdown.

Environmental Issues

The environmental sub-committee (ESC) is made up of members from the main committee and other local residents. Its function is to maintain a watching brief on planning applications for developments within the village to ensure that any such developments are in keeping with the village environment, and to represent the village community in all environmental matters pertaining to the village.

The creation of a new cemetery alongside the entrance to Bunkers Park has been completed and this will become operational when Woodwells is full, probably early 2022. Plans for a crematorium to adjoin the cemetery have been approved with work due to start imminently. The whole development will occupy the land between the Bunkers Park access road and Bunkers Lane.

Events provided in accordance with our aims:

Fireworks, Winter Fayre, Christmas Lights and Village Fete

No fundraising events have taken place.

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LEVERSTOCK VILLAGE ASSOCIATION CIO

TRUSTEES’ REPORT (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2021

Additional Activities

The Hall Management Sub-Committee continues to oversee the running of the hall, thus providing a welcoming venue for the numerous local groups who meet regularly in the Hall as well as for our occasional hirers. Fans have been fitted in the main hall to improve the air circulation especially when the room is fully used.

Although never reaching the maximum number of participants the 500 Club has continued to run, providing additional funds for the Association with the possible chance of being the lucky winner of the first prize of £100 every month. Second and third prizes are considerably lower.

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LEVERSTOCK VILLAGE ASSOCIATION CIO

TRUSTEES’ REPORT (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2021

FINANCIAL REVIEW

Reserves

It is the policy of the charity that unrestricted funds, which have not been designated for a specific use, should be maintained at a level equivalent of £60,000 or twelve months’ hall expenditure whichever is the greater. The Trustees consider that reserves at this level will ensure that in the event of a significant drop in funding, they will be able to continue the charity’s current activities while consideration is given to ways in which additional funds may be raised. This level of reserves has been maintained throughout the year.

At 31 August 2021 the charity held free reserves of £142,669 (2019: £156,845). This equates to 28 months of running costs. The committee is aware of the excess reserves. Any investments will be made with caution due to the uncertainty driven by Covid-19 and the adverse impact it has had on Hall income.

STRUCTURE, GOVERNANCE AND MANAGEMENT

The Leverstock Green Village Association CIO is governed by its constitution dated 27 April 2018.

15 individual trustees are elected at the Association’s Annual General Meeting. Trustees representing local bodies are nominated by each individual body under its prevailing rules or constitution. At its first meeting after the Annual General Meeting the Management Committee elects from among its members the Officers of the charity to serve for the forthcoming year. Two members are appointed by our landlords, Dacorum Borough Council.

A Welcome Pack is in place to give to each new Trustee on joining the Main Management Committee. It is reviewed and updated each time it is needed so that the very latest information is included. In addition to the Constitution, latest accounts, minutes of last 2 months’ meetings, the various Policies, a map of our Area of Benefit and information from the Charity Commission concerning Trustees, information such as contact details of staff and Trustees, a Who’s-Who of those actively involved in the association, a history of the charity and the Village Hall, also of the Parish Trust and their Charity Scheme and any other material considered relevant, is given. All new Trustees are personally welcomed by the Chairman and encouraged to ask any questions and join any sub-committee in which they may have a particular interest and are assigned an experienced trustee to assist in familiarising themselves with the charity’s activities.

Powers to invest the charity’s funds for the benefit of the charity and its members are set out in the Constitution and are vested in the Management Committee.

The charity has no direct connection with any other charity or organisation, but the Leverstock Green Parish Trust provides the charity with donations towards the maintenance of the hall in accordance with its own Scheme of Arrangement.

With the exception of the paid staff, all Trustees are volunteers and all the work of the charity is undertaken by volunteers (not necessarily Trustees) without whom the charity would not be able to function.

The trustees have assessed the major risks to which the charity is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks.

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LEVERSTOCK VILLAGE ASSOCIATION CIO

TRUSTEES’ REPORT (CONTINUED) FOR THE YEAR ENDED 31[ST] AUGUST 2021

REFERENCE AND ADMINISTRATIVE DETAILS

Leverstock Green Village Association CIO is an incorporated charity registered with the Charity Commission (number 1172784).

The principal operating address of the charity is:

Village Hall Leverstock Green Herts HP3 8QG

The Trustees who served in the year and up to the date of this report were:

Elected Members

A Weightman M Rayner Secretary (also Leverstock Green Womens’ Institute Representative) D Tang Treasurer J Baldwin S Brind C B Gage Vice-Chairman (also Holy Trinity Church Representative) B Makins also Leverstock Green Cricket Club Representative I Parish Chairman R Sutton N Taylor J Walker

Representative Members

Leverstock Green Football Club W Dawes Leverstock Green Tennis Club A Woof Leverstock Green Players D Reeve Our Lady Queen of all Creation RC Church H Bassadone

Nominated Members

Dacorum Borough Council Councillor M Griffiths Dacorum Borough Council Councillor G Sutton (died 27-Feb-21) Dacorum Borough Council Councillor N Harden (appointed 13-Sep-21)

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LEVERSTOCK VILLAGE ASSOCIATION CIO

TRUSTEES’ REPORT (CONTINUED) FOR THE YEAR ENDED 31[ST] AUGUST 2021

STATEMENT OF TRUSTEES’ RESPONSIBILITIES

The Trustees are responsible for preparing the accounts in accordance with applicable law and United Kingdom Generally Accepted Accounting Practice.

Law applicable to charities in England and Wales requires the trustees to prepare accounts for each financial year which give a true and fair view of the charity’s financial activities during the year and of its financial position at the end of the year.

In preparing accounts giving a true and fair view, the Trustees should follow best practice and:

The Trustees are responsible for keeping accounting records that disclose with reasonable accuracy the financial position of the Charity and which enable them to ascertain the financial position of the charity and which enable them to ensure that the accounts comply with the Charities Act 2011 and the provisions of the trust deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

By order of the Trustees

I Parish – Chairman

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LEVERSTOCK VILLAGE ASSOCIATION CIO

INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF THE LEVERSTOCK GREEN VILLAGE ASSOCIATION CIO

I report to the trustees on the accounts of Leverstock Green Village Association Trust CIO (charity no: 1172784) for the year ended 31st August 2021 which are set out on pages 8 to 16.

Respective responsibilities of trustee and examiner

The trustees are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (the Charities Act) and that an independent examination is required.

It is my responsibility to:

Basis of independent examiner’s report

My examination was carried out in accordance with general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair’ view and the report is limited to those matters set out in the statement below.

Independent examiner’s statement

In connection with my examination, no matter has come to my attention to indicate that:

271 St Albans Road Hemel Hempstead Hertfordshire HP2 4RP

Dated: DD MMM YYYY

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LEVERSTOCK GREEN VILLAGE ASSOCIATION CIO STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 AUGUST 2021

Note
Income from:
Donations & Grants
Charitable activities & events
2
Other trading activities
Investment income
Total income
Expenditure on:
Charitable & Fund-raising costs
2
Staf costs
3
Light, heat & water
4
Insurances & Licences
Repairs & maintenance
Telephone, postage and
stationery
Hall & Ofce equipment
Depreciation
Independent Examiner’s Fee
Professional Fees
Sundry
Total expenditure
Net income/(expenditure)
Transfer between funds
Restricted
Unrestricted
Total
Restricted
Unrestricted
Total
2021
2021
2021
2020
2020
2020
£
£
£
£
£
£
14,421
18,943
33,364
7,940
10,117
18,057
1,075
2,663
3,738
1,045
8,487
9,532
13,044
13,044
34,594
34,594
89
89
682
682
15,496
34,739
50,235
8,985
53,880
62,865
(1,075)
(2,661)
(3,736)
(1,045)
(7,752)
(8,797)
(6,798)
(23,178)
(29,976)
(5,871)
(27,687)
(33,558)
(561)
(5,053)
(5,614)
(2,069)
(7,021)
(9,090)
(2,036)
(2,036)
(3,256)
(3,256)
(339)
(339)
(954)
(954)
(1,384)
(1,384)
(1,582)
(1,582)
(597)
(176)
(773)
(1,286)
(1,286)
(100)
(8,122)
(8,222)
(100)
(8,305)
(8,405)
(360)
(360)
(3,060)
(3,060)
(40)
(40)
(2,918)
(2,918)
(2,721)
(2,721)
(3,708)
(3,708)
(9,131)
(46,070)
(55,201)
(9,085)
(67,529)
(76,614)
6,365
(11,331)
(4,966)
(100)
(13,649)
(13,749)
(6,465)
6,465
-
-
-
-
Net income/(expenditure) after transfers (100)
(4,866)
(4,966)
(100)
(13,649)
(13,749)
Reconciliation of funds
Fund balances at beginning of
year
836
232,852
233,688
936
246,501
247,437
Fund balances at end of year 736
227,986
228,722
836
232,852
233,688

The notes on pages 10 to 16 form part of these accounts.

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LEVERSTOCK GREEN VILLAGE ASSOCIATION CIO

BALANCE SHEET FOR THE YEAR ENDED 31 AUGUST 2021

Notes 2021 2020
£ £ £ £
Fixed Assets
Tangible assets 6 85,317 93,539
Current Assets
Debtors 7 1,024 2,609
Cash at bank and in hand 144,091 140,873
Total Current Assets 145,115 143,482
Creditors: Amounts Falling
Due
Within One Year 8 (1,710) (3,333)
Net Current Assets 143,405 140,149
Total Assets less Current 228,722 233,688
Liabilities
Represented by:
Restricted Funds 736 836
Unrestricted Funds
Designated funds 85,317 93,539
General funds 142,669 139,313
9 228,722 233,688

Approved by the Trustees on 8th Nov 2021

I Parish – Chairman Trustee

M Rayner – Secretary Trustee

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LEVERSTOCK GREEN VILLAGE ASSOCIATION CIO

The notes on pages 10 to 16 form part of these accounts.

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LEVERSTOCK GREEN VILLAGE ASSOCIATION CIO

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2021

1. Accounting policies

Basis of preparation

The accounts (financial statements) have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) effective 1 January 2015 and the Charities Act 2011.

The charity constitutes a public benefit entity as defined by FRS 102.

The Trustee considers that there are no material uncertainties about the charity’s ability to continue as a going concern.

Income recognition

Income is recognised once the charity has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.

Donations, legacies and other forms of voluntary income are recognised as incoming resources when receivable, except insofar as they are incapable of financial measurement. All other forms of income are recognised on a receivable basis. Income relating exclusively to future accounting periods is deferred.

Expenditure recognition

Expenditure is recognised when a liability is incurred.

Tangible fixed assets and depreciation

Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost less estimated residual value of each asset over its expected useful life, as follows:

Hall Improvements 25 years straight line (lease term) Fixtures, fittings & equipment 10 years straight line Computer equipment 3 years straight line

Capitalisation limit of £250.

Funds structure

Restricted funds represent grants, donations and legacies received which are allocated by the donor for specific purposes.

Unrestricted income funds are those funds that are available to the trustees to apply to the general charitable purposes as laid out in the Trust Deed.

Designated funds are unrestricted funds which have been put aside out of unrestricted funds at the discretion of the Trustees.

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LEVERSTOCK GREEN VILLAGE ASSOCIATION CIO

NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2021

2. Charitable activities and events & fundraising costs

Income Expenditur Net Total
e
Year to 31 August 2021
£ £ £
Fireworks - - -
Winter Fayre - - -
Christmas Lights 1,075 (1,447) (372)
Big Band Concert - - -
Quiz Night - - -
Fete - - -
500 Club 2,578 (1,440) 1,138
Newsletter - - -
Other 85 (873) (788)
Totals 3,738 (3,760) (22)
Year to 31 August 2020
£ £ £
Fireworks 2,285 (3,846) (1,561)
Winter Fayre 868 (28) 840
Christmas Lights 435 (1,440) (1,005)
Big Band Concert 1,064 (305) 759
Quiz Night 830 (376) 454
Fete 339 50 389
500 Club 2,446 (1,440) 1,006
Newsletter 610 (780) (170)
Other 655 (632) 23
Totals 9,532 (8,797) 735

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LEVERSTOCK GREEN VILLAGE ASSOCIATION CIO

3. Staff costs

3.
Staf costs
2021 2020
£ £
Wages and salaries 29,542 33,046
Social security costs 0 0
Pension costs 434 512
29,976 33,558
CJRS Grant of £6,798 was received during the year and is
reported under Donations & Grants income.
Staf numbers
The average monthly number of employees (head count
based on number of staf employed) during the year was: 5 5
Staf work part-time and the average number of employees
(full time equivalent based on hours worked) during the
year was: 2 2
The charity operates a defned contribution pension
scheme. The assets of the scheme are held separately
from those of the company in an independently
administered fund
NOTES TO THE ACCOUNTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2021

4. Light, heat & water

Light, heat & water
2021 2020
£ £
Electricity 2,125 2,990
Gas 2,602 3,460
Water 887 2,640
5,614 9,090

5. Trustees’ remuneration and expenses

No trustee received any remuneration or expenses in the year.

The premium for the Village Hall insurance policy was a total of £803 (2020: £1,602) and includes Trustee indemnity insurance. This is provided by the Charity in order to indemnify the trustees or other officers against the consequences of any neglect or default on their part.

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NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2021

6. Tangible fxed assets
Hall Fixtures,
Improveme fttings &
nt equipmen
£ t Total
£ £
Cost
At 1 September 2020 166,324 62,598 228,922
Additions
At 31 August 2021 166,324 62,598 228,922
Depreciation
At 1 September 2020 86,488 48,894 135,382
Charged in year 6,653 1,569 8,222
At 31 August 2021 93,141 50,463 143,604
Net book value
At 31 August 2020 79,836 13,704 93,540
At 31 August 2021 73,183 12,135 85,318
7. Debtors
2021 2020
£ £
Other debtors 84 241
Prepayments and accrued income 940 2,368
1,024 2,609
8. Creditors: amounts falling due within one year
2021 2020
£ £
Other creditors 750 650
Accruals and deferred income 960 2,683
1,710 3,333

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NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2021

9a. Funds of the charity – Current Year

At 1 Sept
2020
Incoming
resources
Resource
s
expende
d
Transfers At 31 Aug
2021
£ £ £ £ £
RESTRICTED
FUNDS
Newsletter fund - - - 0
500 Club 36 - - 36
Christmas Lights 1,075 (1,075) 0
Fund -
Photocopier - 597 (597) 0
Maintenance - 6,465 - (6,465) 0
Heat, Light & Water - 561 (561) 0
Door Entry System 800 - (100) 700
CJRS Grant - 6,798 (6,798) 0
Total restricted 836 15,496 (9,131) (6,465) 736
UNRESTRICTED
FUNDS
Designated
Fixed Asset Fund 93,539 - (8,222) 85,317
General 139,313 34,739 (37,848) 6,465 142,669
Total unrestricted 34,739 (46,070 6,465 227,986
232,852 )
TOTAL FUNDS 50,235 (55,201 - 228,722
233,688 )

The transfer of £6,465 from Restricted to Unrestricted funds relates to maintenance funding from the Parish Trust, received in 2020/21 but spent in 2019/20.

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NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2021

9b. Funds of the charity – Prior Year Funds of the charity – Prior Year
Incoming Resource Transfers At 31 Aug
resources s 2020
At 31 Aug expende
2019 d
£ £ £ £ £
RESTRICTED
FUNDS
Newsletter fund - 610 (610) -
500 Club 36 - - 36
Christmas Lights
Fund - 435 (435) -
Photocopier - 257 (257) -
Maintenance - - - -
Heat, Light, Water - 1,812 (1,812) -
Door Entry System 900 - (100) 800
CJRS 5,871 (5,871)
Total restricted 936 8,985 (9,085) 836
UNRESTRICTED FUNDS
Designated
Fixed Asset Fund 89,656 12,289 (8,405) 93,540
General 156,845 41,591 (59,124) 139,312
Total unrestricted (67,529
246,501 53,880 ) 232,852
TOTAL FUNDS (76,614
247,437 62,865 ) 233,688
10a. Analysis of net assets by fund – current year
Unrestricte Designat Restricte Total funds
d funds ed funds d funds
£ £ £ £
Tangible fxed assets - 85,317 - 85,317
Current assets 144,379 736 145,115
Creditors: amounts falling due within
12m (1,710) (1,710)
142,669 85,317 736 228,722
10b. Analysis of net assets by fund – prior year
Unrestricte Designat Restricte Total funds
d funds ed funds d funds
£ £ £ £

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Tangible fxed assets - 93,540 - 93,540
Current assets 142,645 - 836 143,481
Creditors: amounts falling due within
12m (3,333) (3,333)
139,312 93,540 836 233,688

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NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2021

11. Financial Commitments

At the year end the Charity had commitments of £0 (2020: £0)

12. Reserves

The committee is aware of the excess reserves. Any investments will be made with caution due to the uncertainty driven by Covid-19 and the adverse impact it has had on Hall income.

13. Related Party Transactions

There were no related party transactions during the year.

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