## **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**
|**Notes**
**Income and endowments**
**from:**
Donations and legacies
4
Charitable activities
5
Other trading activities
6
Other
7
**Total**
**Expenditure on:**
Raising funds
8
Other
9
**Total**
Net gains on investments
**Net income/(expenditure)**
Transfers between funds
**Net income/(expenditure)**
**before other gains/(losses)**
**Other gains and losses**
**Net movement in funds**
**Reconciliation of funds:**
Total funds brought forward
**Total funds carried forward**|**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**
|Bar & Cafe Letting
Hall Lettings
7
**Other income**
8
**Expenditure on raising funds**
_Fundraising trading costs_
Hall Lettings
9
**Other expenditure**
Employee costs
Premises costs
General administrative costs
Legal and professional costs
10 **Staff costs**
Salaries and wages
No employee received emoluments in excess of £60,000.
11 **Debtors**
Trade debtors|**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
Email viewed by Brian Littlefield (brian@harrisonlittlefield.co.uk) 2021-12-01 - 1:08:12 PM GMT- IP address: 81.153.125.3
## 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