2021-03-31-accounts - Brockham Village Hall

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Brockham Village Hall

Charity No. 1175919

Company No. CE012440

Trustees' Report and Unaudited Accounts

31 March 2021

Brockham Village Hall Contents

	Pages
Trustees' Annual Report	2 to 3
Independent Examiner's Report		4
Statement of Financial Activities		5
Summary Income and Expenditure Account		6
Balance Sheet		5
Statement of Cash flows		8
Notes to the Accounts	9 to	14
Detailed Statement of Financial Activities	15 to	16

Page 1

Brockham Village Hall Trustees Annual Report

Brockham Village Hall

The Trustees, who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the unaudited financial statements of the charity for the year ended 31 March 2021.

REFERENCE AND ADMINISTRATIVE DETAILS

Company No. CE012440

Charity No. 1175919

Registered Office

Brockham Village Hall Brockham Green Betchworth

Surrey RH3 7JR

Directors and Trustees

The Directors of the charitable company are its Trustees for the purposes of charity law. The following Directors and Trustees served during the year:

G. Bell

D. Challenger

S. Jackson

R. Johnson
C. Trodd
P. Williams

Accountants

H&L Associates 25 Oakside Lane

Horley RH6 9XS

OBJECTIVES AND ACTIVITIES

The purpose of the charity as set out in its governing document is to establish, run and promote a village hall for the benefit of the local community.

ACHIEVEMENTS AND PERFORMANCE

The village hall provides a local cafe and bar used by the local community and run by independent people on a 3 year licence, as well as the hall itself which is used by local clubs and associations.

FINANCIAL REVIEW

The financial position is considered to be satisfactory.

Reserves are to be built up over the coming years to be used for maintaining the building which is now almost 100 years old.

Page 2

Brockham Village Hall Trustees Annual Report

During the year our rental and hall income reduced due to the need to close in line with COVID rules. Local Authority grants and furlough payments were received to cover this lost income

The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Companies Act 2006. The Trustees are also responsible for safeguarding the assets of the charity and hence taking reasonable steps for the prevention and detection of fraud and other irregularities.

The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006 and in accordance with the Charities SORP (FRS 102).

Signed on behalf of the board

P. Williams

Trustee

01 December 2021

P williams

P williams (Dec 1, 2021 12:59 GMT)

Page 3

Brockham Village Hall Independent Examiners Report

Independent Examiner's Report to the trustees of Brockham Village Hall

I report to the charity trustees on my examination of the accounts of Brockham Village Hall for the year ended 31 March 2021 which comprise the Statement of Financial Activities, the Summary Income and Expenditure Account, the Balance Sheet, the Statement of Cash Flows and the related notes.

Responsibilities and basis of report

As the trustees of the charity (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act.

Having satisfied myself that the accounts of the charity are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner's statement

I have completed my examination. I can confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that:

accounting records were not kept in accordance with section 386 of the 2006 Act ; or
the accounts do not accord with those records; or
the accounts do not comply with the accounting requirements under section 396 of the 2006 Act other than any requirement that the accounts give a 'true and fair' view which is not a matter considered as part of an independent examination; or
the accounts have not been prepared in accordance with the Charities SORP (FRS 102).

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Brian Littlefield

Brian Littlefield (Dec 1, 2021 13:08 GMT)

Brian Littlefield FCCA

25 Oakside Lane Horley

RH6 9XS 01 December 2021

Page 4

Brockham Village Hall Statement of Financial Activities

for the year ended 31 March 2021

Unrestricted funds 2021 £ - 2,192 15,209 22,773	Total funds 2021 £ - 2,192 15,209 22,773	Total funds 2020 £ 49 200 42,478 -
40,174 6,491 20,557	40,174 6,491 20,557	42,727 9,779 33,181
27,048 -	27,048 -	42,960 -
13,126 -	13,126 -	(233) -
13,126	13,126	(233)
13,126 16,180	13,126 16,180	(233) 16,413
29,306	29,306	16,180

Page 5

Brockham Village Hall Summary Income and Expenditure Account for the year ended 31 March 2021

Income Gross income for the year Expenditure Total expenditure for the year Net income/(expenditure) before tax for the year Net income /(expenditure )for the year	2021 £ 40,174 40,174 27,048 27,048 13,126 13,126	2020 £ 42,727
		42,727
		42,960
		42,960
		(233)
		(233)

Page 6

Brockham Village Hall Balance Sheet

at 31 March 2021

at 31 March 2021
Company No. CE012440 Notes 2021 £ Current assets Debtors 11 600 Cash at bank and in hand 30,173 30,773 Creditors:Amount falling due within one year 12 (1,467) Net current assets 29,306 Total assets less current liabilities 29,306 Net assets excluding pension asset or liability 29,306 Total net assets 29,306 The funds of the charity Restricted funds 13 Unrestricted funds 13 General funds 29,306 29,306 Reserves 13 Total funds 29,306	2020 £ 970 18,222
	19,192 (3,012)
	16,180 16,180
	16,180
	16,180
	16,180
	16,180
	16,180

These accounts have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

For the year ended 31 March 2021 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

Approved by the board on 01 December 2021

And signed on its behalf by:

P williams

P williams (Dec 1, 2021 12:59 GMT)

P. Williams

Trustee

01 December 2021

Page 7

Brockham Village Hall Statement of Cash flows for the year ended 31 March 2021

Cash flows from operating activities Net income/(expenditure) per Statement of Financial Activities Adjustments for: Dividends, interest and rents from investments Decrease/(Increase) in trade and other receivables Decrease in trade and other payables Net cash used in operating activities Cash flows from investing activities Dividends, interest and rents from investments Net cash from investing activities Net cash from financing activities Net increase/(decrease) in cash and cash equivalents Cash and cash equivalents at the beginning of the year Cash and cash equivalents at the end of the year Components of cash and cash equivalents Cash and bank balances	2021 £ 13,126 (22,773) 370 (1,545) (10,822) 22,773 22,773 - 11,951 18,222 30,173 30,173 30,173	2020 £ (233) - (970) (432)
		(1,635) -
		-

		-

		(1,635)
		19,857
		18,222

		18,222

		18,222

Page 8

Brockham Village Hall Notes to the Accounts

for the year ended 31 March 2021

1 Accounting policies

Basis of preparation

The financial statements have been prepared in accordance with 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 2015) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

Change in basis of accounting or to previous accounts

There has been no change to the accounting policies (valuation rules and method of accounting) since last year and no changes have been made to accounts for previous years.

Fund accounting

Unrestricted funds These are available for use at the discretion of the trustees in furtherance of the general objects of the charity.
Designated funds These are unrestricted funds earmarked by the trustees for particular purposes. Revaluation funds These are unrestricted funds which include a revaluation reserve representing the restatement of investment assets at their market values.
Restricted funds These are available for use subject to restrictions imposed by the donor or through terms of an appeal.

Income

Recognition of Income is included in the Statement of Financial Activities (SoFA) when the charity income becomes entitled to, and virtually certain to receive, the income and the amount of the income can be measured with sufficient reliability.
Income with related Where income has related expenditure the income and related expenditure is expenditure reported gross in the SoFA. Donations and Voluntary income received by way of grants, donations and gifts is included in the legacies the SoFA when receivable and only when the Charity has unconditional entitlement to the income.
Tax reclaims on Income from tax reclaims is included in the SoFA at the same time as the donations and gifts gift/donation to which it relates. Donated services These are only included in income (with an equivalent amount in expenditure) and facilities where the benefit to the Charity is reasonably quantifiable, measurable and material.

Volunteer help The value of any volunteer help received is not included in the accounts. Investment income This is included in the accounts when receivable. Gains/(losses) on This includes any gain or loss resulting from revaluing investments to market value revaluation of fixed at the end of the year. assets Gains/(losses) on This includes any gain or loss on the sale of investments. investment assets

Page 9

Brockham Village Hall Notes to the Accounts

Expenditure

Recognition of Expenditure is recognised on an accruals basis. Expenditure includes any VAT which expenditure cannot be fully recovered, and is reported as part of the expenditure to which it relates.
Expenditure on These comprise the costs associated with attracting voluntary income, fundraising raising funds trading costs and investment management costs. Expenditure on These comprise the costs incurred by the Charity in the delivery of its activities and charitable activities services in the furtherance of its objects, including the making of grants and governance costs.
Grants payable All grant expenditure is accounted for on an actual paid basis plus an accrual for grants that have been approved by the trustees at the end of the year but not yet paid.
Governance costs These include those costs associated with meeting the constitutional and statutory requirements of the Charity, including any audit/independent examination fees, costs linked to the strategic management of the Charity, together with a share of other administration costs.
Other expenditure These are support costs not allocated to a particular activity.

Taxation

The charity is exempt from corporation tax on its charitable activities.

Trade and other debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

Cash and cash equivalents

Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less and bank overdrafts. In the statement of financial position, bank overdrafts are shown within borrowings or current liabilities. In the Statement of Cash Flows, cash and cash equivalents are shown net of bank overdrafts that are repayable on demand and form an integral part of the company's cash management.

Trade and other creditors

Short term creditors are measured at the transaction price. Other creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

Receipt of donated goods, facilities and services

All donated goods, facilities and services received are recognised within incoming resources and expenditure at an estimate of the value to the charity.

2 Company status

The company is a private company limited by guarantee and consequently does not have share capital.

Page 10

Brockham Village Hall Notes to the Accounts

3 Statement of Financial Activities - prior year

3 Statement of Financial Activities - prior year
Income and endowments from: Donations and legacies Charitable activities Other trading activities Total Expenditure on: Raising funds Other Total Net income Net income before other gains/(losses) Other gains and losses: Net movement in funds Reconciliation of funds: Total funds brought forward Total funds carried forward 4 Income from donations and legacies Donations received 5 Income from charitable activities Grants Received	Unrestricted £ 2,192 2,192	Unrestricted funds 2020 £ 49 200 42,478 42,727 9,779 33,181 42,960 (233) (233) (233) 16,413 16,180 Total 2021 £ - - Total 2021 £ 2,192 2,192	Total funds 2020 £ 49 200 42,478
			42,727 9,779 33,181
			42,960
			(233)
			(233)
			(233) 16,413
			16,180
			Total 2020 £ 49
			49
			Total 2020 £ 200
			200

Page 11

Brockham Village Hall Notes to the Accounts

6 Income from other trading activities

Unrestricted £ 12,490 2,719 15,209 Unrestricted £ 18,097 4,676 22,773	Total 2021 £ 12,490 2,719 15,209 Total 2021 £ 18,097 4,676 22,773	Total 2020 £ 25,758 16,720
		42,478
		Total 2020 £ - -
		-

Unrestricted £ 6,491 6,491 Unrestricted £ 5,226 10,949 2,661 1,721 20,557 5,226 5,226 2021 £ 600 600	Total 2021 £ 6,491 6,491 Total 2021 £ 5,226 10,949 2,661 1,721 20,557	Total 2020 £ 9,779
		9,779
		Total 2020 £ 5,291 23,548 2,912 1,430
		33,181
		5,291
		5,291
		2020 £ 970
		970

Page 12

Brockham Village Hall Notes to the Accounts

12 Creditors:

amounts falling due within one year

Trade creditors Other creditors Accruals and deferred income		2021 £ 1,067 - 400 1,467		2020 £ 2,271 340 401
				3,012

13 Movement in funds Restricted funds: Unrestricted funds: General funds Revaluation Reserves: Total funds 14 Analysis of net assets between funds Net current assets 15 Reconciliation of net debt Cash and cash equivalents Net debt	At 1 April 2020 16,180 16,180	Incoming resources (including other gains/losses ) £ 40,174 40,174 At 1 April 2020 £	Resources expended £ (27,048) (27,048) Unrestricted funds £ 29,306 29,306 Cash flows £	At 31 March 2021 £ 29,306
				29,306
				Total £ 29,306
				29,306
				At 31 March 2021 £
		18,222	11,951	30,173
		18,222 18,222	11,951 11,951	30,173
				30,173

16 Related party disclosures *Controlling party*

The company is limited by guarantee and has no share capital; thus no single party controls the company.

Page 13

Brockham Village Hall Detailed Statement of Financial Activities

for the year ended 31 March 2021

Income and endowments from: Donations and legacies Donations received Charitable activities Grants Received Other trading activities Bar & Cafe Letting Hall Lettings Other Total income and endowments Expenditure on: Costs of other trading activities Hall Lettings Total of expenditure on raising funds Employee costs Salaries/wages Premises costs Light, heat and power Premises repairs and maintenance Other premises costs General administrative costs, including depreciation and amortisation Bad debts General insurances Postage and couriers Software, IT support and related costs	Unrestricted funds 2021 £ - - 2,192 2,192 12,490 2,719 15,209 18,097 4,676 22,773 40,174 6,491 6,491 6,491 5,226 5,226 4,668 1,692 4,589 10,949 25 1,733 74 212	Total funds 2021 £ - - 2,192 2,192 12,490 2,719 15,209 18,097 4,676 22,773 40,174 6,491 6,491 6,491 5,226 5,226 4,668 1,692 4,589 10,949 25 1,733 74 212	Total funds 2020 £ 49
			49
			200
			200
			25,758 16,720
			42,478
			- -
			-
			42,727 9,779
			9,779
			9,779 5,291
			5,291
			7,823 8,808 6,917
			23,548
			296 1,192 - 187

Page 14

Brockham Village Hall

Detailed Statement of Financial Activities

Stationery and printing Sundry expenses Telephone, fax and broadband Legal and professional costs Accountancy and bookkeeping Other legal and professional costs Total of expenditure of other costs Total expenditure Net gains on investments Net income/(expenditure) Net income/(expenditure) before other gains/(losses) Other Gains Net movement in funds Reconciliation of funds: Total funds brought forward Total funds carried forward	- 20 597 2,661 1,151 570 1,721 20,557 27,048 - 13,126 13,126 - 13,126 16,180 29,306	- 20 597 2,661 1,151 570 1,721 20,557 27,048 - 13,126 13,126 - 13,126 16,180 29,306	90 512 635
			2,912
			1,430 -
			1,430

			33,181
			42,960 -
			(233)
			(233) -
			(233)
			16,413
			16,180

Page 15

BrockhamVillageHall_UTR_31-03-2021_Accoun ts

Final Audit Report

2021-12-01

Created: 2021-12-01 By: lisa Harrison (info@hlassociates.co.uk) Status: Signed Transaction ID: CBJCHBCAABAAT_AYWyHfks6sO28d8L8ZtwiGqOpyFDR8

"BrockhamVillageHall_UTR_31-03-2021_Accounts" History

Document created by lisa Harrison (info@hlassociates.co.uk)

2021-12-01 - 12:30:08 PM GMT- IP address: 81.153.125.3

Document emailed to P williams (pwilliams71@btinternet.com) for signature

2021-12-01 - 12:31:36 PM GMT

Email viewed by P williams (pwilliams71@btinternet.com)

2021-12-01 - 12:58:34 PM GMT- IP address: 104.28.53.36

Document e-signed by P williams (pwilliams71@btinternet.com)

Signature Date: 2021-12-01 - 12:59:34 PM GMT - Time Source: server- IP address: 109.153.92.34

Document emailed to Brian Littlefield (brian@harrisonlittlefield.co.uk) for signature 2021-12-01 - 12:59:36 PM GMT

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Document e-signed by Brian Littlefield (brian@harrisonlittlefield.co.uk)

Signature Date: 2021-12-01 - 1:08:33 PM GMT - Time Source: server- IP address: 81.153.125.3

Agreement completed.

2021-12-01 - 1:08:33 PM GMT