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2022-03-31-accounts

Brockham Village Hall

Charity No. 1175919

Company No. CE012440

Trustees' Report and Unaudited Accounts

31 March 2022

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 7
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 2022.

REFERENCE AND ADMINISTRATIVE DETAILS

Company No. CE012440

Charity No. 1175919

Registered Office

Brockham Village Hall Brockham Green Betchworth

Surrey RH3 7JJ

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

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

Paul williams

P. Williams Trustee 09 November 2022

Paul williams (Nov 9, 2022 16:19 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 financial statements of Brockham Village Hall for the year ended 31 March 2022 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 financial statements in accordance with the requirements of the Companies Act 2006 ('the 2006 Act.

Having satisfied myself that the financial statements 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 financial statements 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:

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 financial statements to be reached.

Brian Littlefield Brian Littlefield (Nov 9, 2022 16:21 GMT)

B Littlefield FCCA 25 Oakside Lane Horley

RH6 9XS 09 November 2022

Page 4

Brockham Village Hall Statement of Financial Activities

for the year ended 31 March 2022

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 (expenditure)/income
Transfers between funds
Net (expenditure)/income
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
2022
£
1
-
33,177
8,322		 Total funds
2022
£
1
-
33,177
8,322		 Total funds
2021
£
-
2,192
15,209
22,773
41,500
9,285
41,425		 41,500
9,285
41,425		 40,174
6,491
20,557
50,710
-		 50,710
-		 27,048
-
(9,210)
-		 (9,210)
-		 13,126
-
(9,210) (9,210) 13,126
(9,210)
29,306		 (9,210)
29,306		 13,126
16,180
20,096 20,096 29,306

Page 5

Brockham Village Hall Summary Income and Expenditure Account for the year ended 31 March 2022

Income
Gross income for the year
Expenditure
Total expenditure for the year
Net (expenditure)/income before tax
for the year
Net (expenditure )/income for the year		 2022
£
41,500
41,500
50,710
50,710
(9,210)
(9,210)		 2021
£
40,174
40,174
27,048
27,048
13,126
13,126

Page 6

Brockham Village Hall Balance Sheet

at 31 March 2022

at 31 March 2022
Company No.
CE012440
Notes
2022
£
Current assets
Debtors
11
235
Cash at bank and in hand
22,822
23,057
Creditors:Amount falling due within one year
12
(2,961)
Net current assets
20,096
Total assets less current liabilities
20,096
Net assets excluding pension asset or liability
20,096
Total net assets
20,096
The funds of the charity
Restricted funds
13
Unrestricted funds
13
General funds
20,096
20,096
Reserves
13
Total funds
20,096		 2021
£
600
30,173
30,773
(1,467)
29,306
29,306
29,306
29,306
29,306
29,306
29,306

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 2022 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 09 November 2022

And signed on its behalf by:

Paul williams

Paul williams (Nov 9, 2022 16:19 GMT)

P. Williams

Trustee

09 November 2022

Page 7

Brockham Village Hall Statement of Cash flows for the year ended 31 March 2022

Cash flows from operating activities
Net (expenditure)/income per Statement of Financial Activities
Adjustments for:
Dividends, interest and rents from investments
Decrease in trade and other receivables
Increase/(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 (decrease)/increase 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		 2022
£
(9,210)
(8,322)
365
1,494
(15,673)
8,322
8,322
-
(7,351)
30,173
22,822
22,822
22,822		 2021
£
13,126
(22,773)
370
(1,545)
(10,822)
22,773
22,773
-
11,951
18,222
30,173
30,173
30,173

Page 8

Brockham Village Hall Notes to the Accounts

for the year ended 31 March 2022

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

Income

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

Taxation

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

Freehold investment property

Investment properties are measured initially at cost and subsequently at fair value at each balance sheet date and are not depreciated. All gains or losses are taken to the Statement of Financial Activities as they arise.

Stocks

Stock is included at the lower of cost or net realisable value. Donated items of stock are recognised at fair value which is the amount the charity would have been willing to pay for the items on the open market.

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.

Page 10

Brockham Village Hall Notes to the Accounts

Research and development

Expenditure on research and development is written off in the year in which it is incurred.

Foreign currencies

Monetary assets and liabilities denominated in currencies other than the functional currency of the charity are translated at the rates of exchange prevailing at the end of the reporting period.

Transactions in currencies other than the functional currency of the charity are recorded at the rate of exchange on the date that the transaction occurred.

All exchange differences are are taken into account in arriving at net income/expenditure.

Leased assets

Where the charity enters into a lease which entails taking substantially all the risks and rewards of ownership of an asset, the lease is treated as a finance lease.

Leases which do not transfer substantially all the risks and rewards of ownership to charity are classified as operating leases.

Assets held under finance leases are initially recognised as assets of the charity at their fair value at the inception of the lease or, if lower, at the present value of the minimum lease payments. The corresponding liability to the lessor is included in the balance sheet date as a finance lease obligation. Lease payments are apportioned between finance expenses and reduction of the lease obligation so as to achieve a constant rate of interest on the remaining balance of the liability. Finance expenses are recognised immediately, unless they are directly attributable to qualifying assets, in which case they are capitalised in accordance with the charity's policy on borrowing costs.

Assets held under finance leases are depreciated in the same way as owned assets.

Operating lease payments are recognised as an expense on a straight-line basis over the lease term. In the event that lease incentives are received to enter into operating leases, such incentives are recognised as a liability. The aggregate benefit of incentives is recognised as a reduction of rental expense on a straight-line basis.

Pension costs

The charity operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payments obligations. The contributions are recognised as expenses when they fall due. Amounts not paid are shown in accruals in the balance sheet. The assets of the plan are held separately from the company in independently administered funds.

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 11

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:
Charitable activities
Other trading activities
Other
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
£
1
1		 Unrestricted
funds
2021
£
2,192
15,209
22,773
40,174
6,491
20,557
27,048
13,126
13,126
13,126
16,180
29,306
Total
2022
£
1
1
Total
2022
£
-
-		 Total funds
2021
£
2,192
15,209
22,773
40,174
6,491
20,557
27,048
13,126
13,126
13,126
16,180
29,306
Total
2021
£
-
-
Total
2021
£
2,192
2,192

Page 12

Brockham Village Hall Notes to the Accounts

6 Income from other trading activities

Bar & Cafe Letting
Hall Lettings
7
Other income
Grants
Furlough Grants
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
£
15,375
17,802
33,177
Unrestricted
£
8,000
322
8,322		 Total
2022
£
15,375
17,802
33,177
Total
2022
£
8,000
322
8,322		 Total
2021
£
12,490
2,719
15,209
Total
2021
£
18,097
4,676
22,773
Unrestricted
£
9,285
9,285
Unrestricted
£
7,390
29,692
1,264
3,079
41,425
2022
7,390
7,390
2022
£
235
235		 Total
2022
£
9,285
9,285
Total
2022
£
7,390
29,692
1,264
3,079
41,425		 Total
2021
£
6,491
6,491
Total
2021
£
5,226
10,949
2,661
1,721
20,557
2021
5,226
5,226
2021
£
600
600

Page 13

Brockham Village Hall Notes to the Accounts

12 Creditors: amounts falling due within one year

Trade creditors
Other creditors
Accruals
13 Movement in funds
Restricted funds:
Unrestricted funds:
General funds
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
2021
29,306
29,306		 2022
£
2,381
180
400
2,961
Incoming
resources
(including
other
gains/losses
)
£
41,500
41,500
At 1 April
2021
£		 Resources
expended
£
(50,710)
(50,710)
Unrestricted
funds
£
20,096
20,096
Cash flows
£		 2021
£
1,067
-
400
1,467
At 31
March
2022
£
20,096
20,096
Total
£
20,096
20,096
At 31
March
2022
£
30,173 (7,351) 22,822
30,173
30,173		 (7,351)
(7,351)		 22,822
22,822
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 14

Brockham Village Hall Detailed Statement of Financial Activities

for the year ended 31 March 2022

Income and endowments from:
Donations and legacies
Donations received
Charitable activities
Grants Received
Other trading activities
Bar & Cafe Letting
Hall Lettings
Other
Grants
Furlough Grants
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
Rates
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		 Unrestricted
funds
2022
£
1
1
-
-
15,375
17,802
33,177
8,000
322
8,322
41,500
9,285
9,285
9,285
7,390
7,390
392
8,659
15,697
4,944
29,692
48
-
-		 Total funds
2022
£
1
1
-
-
15,375
17,802
33,177
8,000
322
8,322
41,500
9,285
9,285
9,285
7,390
7,390
392
8,659
15,697
4,944
29,692
48
-
-		 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

Page 15

Brockham Village Hall Detailed Statement of Financial Activities

Software, IT support and related
costs
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 (expenditure)/income
Net (expenditure)/income before
other gains/(losses)
Other Gains
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward		 390
204
48
574
1,264
1,939
1,140
3,079
41,425
50,710
-
(9,210)
(9,210)
-
(9,210)
29,306
20,096		 390
204
48
574
1,264
1,939
1,140
3,079
41,425
50,710
-
(9,210)
(9,210)
-
(9,210)
29,306
20,096		 212
-
20
597
2,661
1,151
570
1,721
20,557
27,048
-
13,126
13,126
-
13,126
16,180
29,306

Page 16

IRmark: 4DT2TA4E27M275WCQHJNGR2QWW77TOAV

Brockham Village Hall T/A Brockham Village Hall (UTR: 3500214883) - Prepared by: H&L Associates on 09/11/2022 at 15:30

Adjustment of Profits Computation

Turnover from Trade or Profession - Profit Per Accounts - - Adjusted Trading Profits

For period 01/04/2021 to 31/03/2022

Page 1

Corporation Tax Calculation
Adjusted
Trading
Profits
Bank, etc.
Interest &
NTLR Profits
Property
Business
Profits
Non-trading
Gains on
IFAs
Chargeable
Gains
Current Period Profits
-
-
-
-
-
Brought Forward
Losses/Deficits used in
this Computation
Pre
1st
April
2017
Trading Losses
-
NTLR Deficits
-
-
-
-
Property Business Losses
-
-
-
-
-
Non-trading Losses on Intangible Fixed Assets
-
-
-
-
-
Post
1st
April
2017
Trading Losses
-
-
-
-
-
NTLR Deficits
-
-
-
-
-
Property Business Losses
-
-
-
-
-
Non-trading Losses on Intangible Fixed Assets
-
-
-
-
-
Sub-totals
-
-
-
-
-		 Corporation Tax Calculation
Adjusted
Trading
Profits
Bank, etc.
Interest &
NTLR Profits
Property
Business
Profits
Non-trading
Gains on
IFAs
Chargeable
Gains
Current Period Profits
-
-
-
-
-
Brought Forward
Losses/Deficits used in
this Computation
Pre
1st
April
2017
Trading Losses
-
NTLR Deficits
-
-
-
-
Property Business Losses
-
-
-
-
-
Non-trading Losses on Intangible Fixed Assets
-
-
-
-
-
Post
1st
April
2017
Trading Losses
-
-
-
-
-
NTLR Deficits
-
-
-
-
-
Property Business Losses
-
-
-
-
-
Non-trading Losses on Intangible Fixed Assets
-
-
-
-
-
Sub-totals
-
-
-
-
-		 Corporation Tax Calculation
Adjusted
Trading
Profits
Bank, etc.
Interest &
NTLR Profits
Property
Business
Profits
Non-trading
Gains on
IFAs
Chargeable
Gains
Current Period Profits
-
-
-
-
-
Brought Forward
Losses/Deficits used in
this Computation
Pre
1st
April
2017
Trading Losses
-
NTLR Deficits
-
-
-
-
Property Business Losses
-
-
-
-
-
Non-trading Losses on Intangible Fixed Assets
-
-
-
-
-
Post
1st
April
2017
Trading Losses
-
-
-
-
-
NTLR Deficits
-
-
-
-
-
Property Business Losses
-
-
-
-
-
Non-trading Losses on Intangible Fixed Assets
-
-
-
-
-
Sub-totals
-
-
-
-
-		 Total Profits
-
-
-
Trading Losses carried back from later period
-
-
-
-
-
Current Period
Losses/Deficits used in
this Computation
against General Profits		 Pre
1st
April
2017
Post
1st
April
2017
Qualifying Donations
-		 -
-
-
Used Against Total Profits
-
Charges Surrendered as Group Relief
-
Group Relief
Group Relief for Carried Forward Losses
Profits Chargeable to Corporation Tax
-

For period 01/04/2021 to 31/03/2022

Page 2

IRmark: 4DT2TA4E27M275WCQHJNGR2QWW77TOAV

Brockham Village Hall T/A Brockham Village Hall (UTR: 3500214883) - Prepared by: H&L Associates on 09/11/2022 at 15:30

Corporation Tax Payable Financial Amount Rate of tax
Year of Profit % Tax
2021 - -
Corporation Tax Chargeable -
Losses Memorandum
Pre 1 April 2017 Post 1 April 2017
Adjusted Property Non-trading Adjusted Property Non-trading
Trading NTLR Business Losses on Trading NTLR Business Losses on
Losses Deficits Losses IFAs Losses Deficits Losses IFAs
Brought Forward - - - - - - - -
Used in this Computation - - - - - - - -
Surrendered for Group Relief - - - -
Current Period - - - - - - - -
Surrendered for Group Relief - - - - - - - -
Carried back to Earlier Period - - - -
Terminal loss/April 2020 -
March 2022 loss carry back N
claim? [Y/N]
Carried Forward Losses After Reliefs Taken - - - - - - - -
Company in a group? [Y/N] N

For period 01/04/2021 to 31/03/2022

Page 3

IRmark: 4DT2TA4E27M275WCQHJNGR2QWW77TOAV

Brockham Village Hall T/A Brockham Village Hall (UTR: 3500214883) - Prepared by: H&L Associates on 09/11/2022 at 15:30

Calculation of Brought Forward Losses Restriction

Qualifying profits: Post 1 April 2017 profits chargeable to corporation tax Trading
profit
-		 Non Trading
Profit
-		 Total
-
Deductions allowance (5,000,000) - (5,000,000)
Relevant profits
50% of relevant profits [if relevant profits > 0]
Deductions allowance		 -
-
5,000,000
5,000,000
-
-		 -
-
-
-
-
-
-
-
5,000,000
Relevant maximum post 1 April 2017 brought forward losses available 5,000,000
Total profits in the period
Deductions allowance: Post 1 April 2017 brought forward losses claimed		 -
-

For period 01/04/2021 to 31/03/2022

Page 4

IRmark: 4DT2TA4E27M275WCQHJNGR2QWW77TOAV

Brockham Village Hall T/A Brockham Village Hall (UTR: 3500214883) - Prepared by: H&L Associates on 09/11/2022 at 15:30

HM Revenue & Customs

Company Tax Return CT600 (2022) Version 3

for accounting periods starting on or after 1 April 2015

Your Company Tax Return

If we send the company a 'Notice' to deliver a Company Tax Return it has to comply by the filing date or we charge a penalty, even if there is no tax to pay.

A return includes a Company Tax Return form, any supplementary pages, accounts, computations and any relevant information. The CT600 Guide tells you how the return must be formatted and delivered. It contains general information you may need to deliver your return, links to more detailed advice and box-by–box guidance for this form and the supplementary pages.

The forms in the CT600 series set out the information we need and provide a standard format for calculations.

Company information
1
Company name		 Brockham Village Hall
2
Company registration number		 CE012440
3
Tax reference		 3500214883
4
Type of company		 8

Northern Ireland
Put an ‘X’ in the appropriate box(es) below
5
NI trading activity		 6
SME
7
NI employer		 8
Special circumstances

About this return

This is the tax return for the company named above, for the period below

This is the tax return for the company named above, for the period below This is the tax return for the company named above, for the period below This is the tax return for the company named above, for the period below This is the tax return for the company named above, for the period below This is the tax return for the company named above, for the period below This is the tax return for the company named above, for the period below
30 from DD/MM/YYYY
35		 to DD/MM/YYYY
01/04/2021 ct2022v1 31/03/2022
Put an ‘X’ in the appropriate box(es) below
40 A repayment is due for this return period
45 Claim or relief affecting an earlier period
50 Making more than one return for this company now
55 This return contains estimated figures
60 Company part of a group that is not small
65 Notice of disclosable avoidance schemes
Transfer Pricing
70 Compensating adjustment claimed
75 Company qualifies for SME exemption

For period 01/04/2021 to 31/03/2022

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- About this return continued
Accounts and computations
80 I attach accounts and computations for the period to which this return relates X
85 I attach accounts and computations for a different period
90 If you are not attaching the accounts and computations, explain why
PDF accounts attached with explanation
Supplementary pages enclosed
95 Loans and arrangements to participators by close companies -form CT600A
100 Controlled foreign companies and foreign permanent establishment exemptions -form CT600B
105 Group and consortium -form CT600C
110 Insurance -form CT600D
115 Charities and Community Amateur Sports Clubs (CASCs) -form CT600E X
120 Tonnage Tax -form CT600F
125 Northern Ireland -form CT600G
130 Cross-border Royalties -form CT600H
135 Supplementary charge in respect of ring fence trades -form CT600I
140 Disclosure of Tax Avoidance Schemes -form CT600J
141 Restitution Tax -form CT600K
142 Research and Development -form CT600L
.
143 Freeports –form CT600M

Tax calculation

Turnover
145
Total turnover from trade		 -
150
Banks, building societies, insurance companies and other financial concerns

–put an ‘X’ in this box if you do not have a recognised turnover and have not made an entry in box 145
Income
155
Trading profits		 -
160
Trading losses brought forward set against trading profits		 -
165
Net trading profits –box 155 minus box 160		 -
170
Bank, building society or other interest, and profits from
non-trading loan relationships		 -
172
Put an ‘X’ in box 172 if the figure in box 170 is net of carrying back a deficit from a later accounting period

For period 01/04/2021 to 31/03/2022

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- Income continued
175
Annual payments not otherwise charged to Corporation Tax
and from which Income Tax has not been deducted		 -
180
Non-exempt dividends or distributions from non-UK resident companies		 -
185
Income from which Income Tax has been deducted		 -
190
Income from a property business		 -
195
Non-trading gains on intangible fixed assets		 -
200
Tonnage Tax profits		 -
205
Income not falling under any other heading		 -
Chargeable gains
210
Gross chargeable gains		 -
215
Allowable losses including losses brought forward		 -
220
Net chargeable gains -box 210 minus box 215		 -
Profits before deductions and reliefs
225
Losses brought forward against certain investment income		 -
230
Non-trade deficits on loan relationships (including interest) and derivative contracts
(financial instruments) brought forward set against non-trading profits		 -
235
Profits before other deductions and reliefs -net sum of boxes 165 to 205 and 220
minus sum of boxes 225 and 230		 -

Deductions and reliefs
240
Losses on unquoted shares		 -
245
Management expenses		 -
250
UK property business losses for this or previous accounting period		 -
255
Capital allowances for the purposes of management of the business		 -
260
Non-trade deficits for this accounting period from loan relationships and derivative
contacts (financial instruments)		 -

For period 01/04/2021 to 31/03/2022

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- Deductions and reliefs continued
263
Carried forward non-trade deficits from loan relationships and derivative contracts
(financial instruments)		 -
265
Non-trading losses on intangible fixed assets		 -
275
Total trading losses of this or a later accounting period		 -
280
Put an ‘X’ in box 280 if amounts carried back from later accounting periods are
included in box 275
285
Trading losses carried forward and claimed against total profits		 -
290
Non-trade capital allowances		 -
295
Total of deductions and reliefs –total of boxes 240 to 275, 285 and 290		 -
300
Profits before qualifying donations and group relief –box 235 minus box 295		 -
305
Qualifying donations		 -
310
Group relief		 -
312
Group relief for carried forward losses		 -
315
Profits chargeable to Corporation Tax –box 300 minus boxes 305, 310 and 312		 -
320
Ring fence profits included		 -
325
Northern Ireland profits included		 -

Tax calculation

Enter how much profit has to be charged and at what rate

Financial
year (yyyy)		 Amount of profit Rate of tax
%		 Tax Tax
330 335 - 340 - 345 -
350 - 355 360 -
365 - 370 375 -
380 385 - 390 - 395 -
400 - 405 410 -
415 - 420 425 -
Corporation Tax -total of boxes 345, 360, 375, 395, 410 and 425 430 -
Marginal relief for ring fence trades 435 -
Corporation Tax chargeable -box 430 minus box 435 440 -

For period 01/04/2021 to 31/03/2022

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Brockham Village Hall T/A Brockham Village Hall (UTR: 3500214883) - Prepared by: H&L Associates on 09/11/2022 at 15:30

Reliefs and deductions in terms of tax
445
Community Investment Relief		 -
450
Double Taxation Relief		 -
455
Put an ‘X’ in box 455 if box 450 includes an underlying Rate relief claim
460
Put an ‘X’ in box 460 if box 450 includes any amount carried back from a later
period
465
Advance Corporation Tax		 -
470
Total reliefs and deduction in terms of tax -total of boxes 445, 450 and 465		 -
Coronavirus support schemes and overpayments (see CT600 guide for definitions)
471
Coronavirus Job Retention Scheme (CJRS) received		 322
472
CJRS entitlement		 322
473
CJRS overpayment already assessed or voluntary disclosed		 -
474
Other coronavirus overpayments		 -
Calculation of tax outstanding or overpaid
475
Net Corporation Tax liability – box 440 minus box 470		 -
480
Tax payable on loans and arrangements to participators		 -
485
Put an ‘X’ in box 485 if you completed box A70 in the supplementary pages
CT600A
490
Controlled Foreign Companies (CFC) tax payable		 -
495
Bank levy payable		 -
496
Bank surcharge payable		 -
500
CFC tax, bank levy and bank surcharge payable –total of box 490, 495 and 496		 -
505
Supplementary charge (ring fence trades) payable		 -
510
Tax chargeable –total of boxes 475, 480, 500 and 505		 -
515
Income Tax deducted from gross income included in profits		 -
520
Income Tax repayable to the company		 -
525
Self-assessment of tax payable before restitution tax and coronavirus support
scheme overpayments –box 510 minus box 515		 -

For period 01/04/2021 to 31/03/2022

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- Calculation of tax outstanding or overpaid continued
526
Coronavirus support schemes overpayment now due –total of boxes 471 and 474
 -
minus boxes 472 and 473
527
Restitution tax		 -
528
Self-assessment of tax payable – total of boxes 525, 526 and 527		 -
Tax reconciliation
530 Research and Development credit -
535 (Not currently used)
540 Creative tax credit -
545
Total of Research and Development credit, and creative tax credit –total box 530 to
540		 -
550 Land remediation tax credit -
555 Life assurance company tax credit -
560
Total land remediation and life assurance company tax credit –total box 550 and
555		 -
565
Capital allowances first-year tax credit		 -
570
Surplus Research and Development credits or creative tax credit payable –box 545
minus box 525		 -
575
Land remediation or life assurance company tax credit payable –total of boxes 545
and 560 minus boxes 525 and 570		 -
580
Capital allowances first-year tax credit payable –boxes 545, 560 and 565 minus
boxes 525 570 and 575		 -
,
585
Ring fence Corporation Tax included		 -
586
NI Corporation Tax included		 -
590
Ring fence supplementary charge included		 -
595
Tax already paid (and not already repaid)		 -
600
Tax outstanding –box 525 minus boxes 545, 560, 565 and 595		 -
605
Tax overpaid including surplus or payable credits –total sum of boxes 545, 560,
565 and 595 minus 525		 -

For period 01/04/2021 to 31/03/2022

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- Tax reconciliation continued
610
Group tax refunds surrendered to this company		 -
615
Research and Development expenditure credits
surrendered to this company		 -
Exporter information
During the return period, did the company export goods and/or services to individuals, enterprises or
organisations outside the United Kingdom (UK)?
616
Yes - goods		 617
Yes – services		 618 No – neither
Indicators and information
620
Franked investment income/Exempt ABGH distributions		 -
625
Number of 51% group companies		 -
Put an ‘X’ in the relevant boxes, if in the period, the company:
630
should have made (whether it has or not) instalment payments as a large company under the Corporation Tax
(Instalment Payments) Regulations
631
should have made (whether it has or not) instalment payments as a very large company under the Corporation
Tax (Instalment Payments) Regulations
635
is within a group payments arrangement for the period
640
has written down or sold intangible assets
645
has made cross-border royalty payments
647
Eat Out to Help Out Scheme: reimbursed discounts included as taxable
income		 -

Information about enhanced expenditure

Research and Development (R&D) or creative enhanced expenditure
650
Put an ‘X’ in box 650 if the claim is made by a small or medium-sized enterprise (SME), including a SME
subcontractor to a large company
655
Put an ‘X’ in box 655 if the claim is made by a large company
660 R&D enhanced expenditure -
665 Creative enhanced expenditure -
670
R&D and creative enhanced expenditure - total box 660 and 665		 -
675
R&D enhanced expenditure of an SME on work sub contracted
to it by a large company		 -
680
Vaccine research expenditure		 -
Land remediation enhanced expenditure
685
Enter the total enhanced expenditure		 -

For period 01/04/2021 to 31/03/2022

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Brockham Village Hall T/A Brockham Village Hall (UTR: 3500214883) - Prepared by: H&L Associates on 09/11/2022 at 15:30

Information about capital allowances and balancing charges

Allowances and charges in calculation of trading profits and losses
Capital allowances Balancing charges
Annual investment allowance 690 -
Machinery and plant - super-deduction 691 - 692 -
Machinery and plant - special rate allowance 693 - 694 -
Machinery and plant - special rate pool 695 - 700 -
Machinery and plant - main pool 705 - 710 -
Structures and buildings 711 -
Business premises renovation 715 - 720 -
Other allowances and charges 725 - 730 -
Capital allowances Disposal value
Electric charge-points 713 - 714 -
Enterprise zones 721 - 722 -
Zero emissions goods vehicles 723 - 724 -
Zero emissions cars 726 - 727 -

Allowances and charges not included in calculation of trading profits and losses

Capital allowances Balancing charges
Annual investment allowance 735 -
Structures and buildings 736 -
Business premises renovation 740 - 745 -
Machinery and plant - super-deduction 741 - 742 -
Machinery and plant - special rate allowance 743 - 744 -
Other allowances and charges 750 - 755 -
Capital allowances Disposal value
Electric charge-points 737 - 738 -
Enterprise zones 746 - 747 -
Zero emissions goods vehicles 748 - 749 -
Zero emissions cars 751 - 752 -

For period 01/04/2021 to 31/03/2022

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Qualifying expenditure
760
Machinery and plant on which first year allowance is claimed		 -
765
Designated environmentally friendly machinery and plant		 -
770
Machinery and plant on long-life assets and integral features		 -
771
Structures and buildings		 -
772
Machinery and plant - super-deduction		 -
773
Machinery and plant - special rate allowance		 -
775
Other machinery and plant		 -

Losses, deficits and excess amounts

Amount arising
Amount Maximum available for surrender as
group relief
Losses of trades carried on wholly or partly in
the UK		 780 - 785 -
Losses of trades carried on wholly outside the
UK		 790 -
Non-trading deficits on loan relationships and
derivative contracts		 795 - 800 -
UK property business losses 805 - 810 -
Overseas property business losses 815 -
Losses from miscellaneous transactions 820 -
Capital losses 825 -
Non-trading losses on intangible fixed assets 830 - 835 -

Excess amounts
Amount Maximum available for surrender as
group relief
Non-trading capital allowances 840 -
Qualifying donations 845 -
Management expenses 850 - 855 -

For period 01/04/2021 to 31/03/2022

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Northern Ireland information
856 Amount of group relief claimed which relates to NI trading
losses used against rest of UK/mainstream profits		 -
857 Amount of group relief claimed which relates to NI trading
losses used against NI trading profits		 -
858 Amount of group relief claimed which relates to rest of
UK/mainstream losses used against NI trading profits		 -

Overpayments and repayments

Small repayments
860 Do not repay sums of - or less.
Read the overpayments and repayments section of the Company Tax Return Guide for specific guidance on when and how to
make an entry in this box.
Repayments for the period covered by this return
865 Repayment of Corporation Tax -
870 Repayment of Income Tax -
875 Payable Research and Development tax credit -
880 Payable Research and Development expenditure credit -
885 Payable creative tax credit -
890 Payable land remediation or life assurance company tax credit -
895 Payable capital allowances first-year tax credit -

Surrender of tax refund within group

Including surrenders under the Instalment Payments Regulations.

Including surrenders under the Instalment Payments Regulations. Including surrenders under the Instalment Payments Regulations. Including surrenders under the Instalment Payments Regulations. Including surrenders under the Instalment Payments Regulations. Including surrenders under the Instalment Payments Regulations. Including surrenders under the Instalment Payments Regulations.
900 The following amount is to be surrendered -
Put an 'X' in the appropriate box(es) below
the joint Notice is attached 905
or
will follow 910
915 Please stop repayment of the following amount until we send you the Notice -

For period 01/04/2021 to 31/03/2022

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Bank details (for person to whom a repayment is to be made)
920 Name of bank or building society
925 Branch sort code
930 Account number
935 Name of account
940 Building society reference

Payments to a person other than the company
945 Complete the authority below if you want the repayment to be made to a person other than the company
I, as (enter status - company secretary, treasurer, liquidator or authorised agent, etc.)
950 of (enter company name)
955 authorise (enter name)
960 of address(enter address)
Postcode
965 Nominee reference
to receive payment on company's behalf
970 Name

Declaration

Declaration

I declare that the information I have given on this Company Tax Return and any supplementary pages is correct and complete to the best of my knowledge and belief.

I understand that giving false information in the return, or concealing any part of the company’s profits or tax payable, can lead to both the company and me being prosecuted.

975 Name
Paul Williams		 Paul williams (Nov 9, 2022 16:19 GMT)
~~Paul williams~~		 Paul williams (Nov 9, 2022 16:19 GMT)
~~Paul williams~~
980 Date DD/MM/YYYY
09/11/2022 09/11/2023
985 Status
Trustee

For period 01/04/2021 to 31/03/2022

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Brockham Village Hall T/A Brockham Village Hall (UTR: 3500214883) - Prepared by: H&L Associates on 09/11/2022 at 15:30

Company Tax Return – supplementary page Charities and Community Amateur Sports Clubs (CASCs) HM Revenue & Customs CT600E (2015) Version 3 for accounting periods starting on or after 1 April 2015

Guidance

Guidance about when and how to complete this supplementary page can be found in the CT600 Guide.

For further information read What supplementary pages do I need to complete and include as part of the Company Tax Return? to find out what supplementary pages you need to complete.

Also, read the Important points about all supplementary pages and CT600E – Charities and Community Amateur Sports Clubs (CASCs) for further guidance about completing this supplementary page.

Company information
E1 Company name Brockham Village Hall
E2 Tax reference 3500214883
Period covered by this supplementary page (cannot exceed 12 months)
E3 from DD/MM/YYYY 01/04/2021
E4 to DD/MM/YYYY 31/03/2022

Claims to exemption (this section should be completed in all cases)
Charity/CASC repayment reference E5
Charity Commission registration number, or Scottish
Charity number (if applicable)		 E10 1175919
Put an ‘X’ in the relevant box if during the period covered by these supplementary pages:
The company was a charity/CASC and is claiming
exemption from all tax on all or part of its income and		 E15 X

gains (Also put an ‘X’ in box E15 if the company was a
charity/CASC but had no income or gains in the period)
All income and gains are exempt from tax and have
been will be applied for charitable or qualifying purposes		 E20 X
, ,
only
Some of the income and gains may not be exempt or
have not been applied for charitable or qualifying		 E25

purposes only, and I have completed form CT600
I claim exemption from tax
Name E30 Paul Williams
Status E35 Trustee
Date_DD/MM/YYYY_ E40 09/11/2022

For period 01/04/2021 to 31/03/2022

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Brockham Village Hall T/A Brockham Village Hall (UTR: 3500214883) - Prepared by: H&L Associates on 09/11/2022 at 15:30

Repayments

To make a repayment claim for the period covered by these supplementary pages, please register and enrol to use the Charities Online service. See CT600 guide for further information. E45 Put an ‘X’ in the box if during the period covered by these supplementary pages you have over claimed tax

Information required

Enter details of any income received from the following sources, claimed as exempt from tax in the hands of the charity/CASC. Enter the figure included in the charity's/CASC'S accounts for the period covered by this return.

Non-exempt amounts should be entered on the form CT600 in the appropriate boxes.

Enter details of any income received from the following sources, claimed as exempt from tax in the hands of the charity/CASC.
Enter the figure included in the charity's/CASC'S accounts for the period covered by this return.
Non-exempt amounts should be entered on the form CT600 in the appropriate boxes.		 Enter details of any income received from the following sources, claimed as exempt from tax in the hands of the charity/CASC.
Enter the figure included in the charity's/CASC'S accounts for the period covered by this return.
Non-exempt amounts should be entered on the form CT600 in the appropriate boxes.		 Enter details of any income received from the following sources, claimed as exempt from tax in the hands of the charity/CASC.
Enter the figure included in the charity's/CASC'S accounts for the period covered by this return.
Non-exempt amounts should be entered on the form CT600 in the appropriate boxes.		 Enter details of any income received from the following sources, claimed as exempt from tax in the hands of the charity/CASC.
Enter the figure included in the charity's/CASC'S accounts for the period covered by this return.
Non-exempt amounts should be entered on the form CT600 in the appropriate boxes.
Type of income Amount
Enter total turnover from exempt charitable trading activities E50 -
Investment income - exclude any amounts included on form CT600 E55 -
UK land and building - exclude any amounts included on form CT600 E60 -
Gift Aid - exclude any amounts included on form CT600 E65 -
From other charities - exclude any amounts included on form CT600 E70 -
Gifts of shares or securities received E75 -
Gifts of real property received E80 -
Other sources (not included above) E85 -
Total of boxes E50 to E85 E90 -
Enter details of expenditure as shown in the charity's/CASC's accounts for the period covered by these supplementary pages
Type of expenditure Amount
Trading costs in relation to exempt charitable activities (in box E50) E95 -
UK land and buildings costs in relation to exempt charitable activities (in
box E60)		 E100 -
All general administration/governance costs E105 -
All grants and donations made within the UK E110 -
All grants and donations made outside the UK E115 -
Other expenditure not included above, or not used in calculating figures
entered on the form CT600		 E120 -
Total of boxes E95 to E120 E125 -

For period 01/04/2021 to 31/03/2022

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Brockham Village Hall T/A Brockham Village Hall (UTR: 3500214883) - Prepared by: H&L Associates on 09/11/2022 at 15:30

Information required
Charity/CASC assets
Disposals in period Held at the end of the period
(total consideration received) (use accounts figures)
Tangible fixed assets E130 - E135 -
UK investments E140 - E145 -
(excluding controlled companies)
Shares in, and loans to, controlled
companies		 E150 - E155 -
Overseas investments E160 - E165 -
Loans and non-trade debtors E170 -
Other current assets E175 -
Qualifying investments and loans E180
Applies to charities only. See CT600 guide
Value of any non-qualifying investments and loans E185 -
Applies to charities only. See CT600 guide
Number of subsidiary or associated companies the charity controls at the end of
the period Exclude companies that were dormant throughout the period		 E190 -
.

For period 01/04/2021 to 31/03/2022

Page 3

IRmark: 4DT2TA4E27M275WCQHJNGR2QWW77TOAV

UTR: 3500214883

Corporation Tax Return for Period 01/04/2021 to 31/03/2022 for Brockham Village Hall T/A Brockham Village Hall

Corporation Tax Payment Schedule

Corporation Tax Payment Schedule

Corporation tax due after deduction of any income tax Corporation tax due after deduction of any income tax 0.00
Tax credits 0.00
Tax already paid 0.00
Tax outstanding 0.00
l payment date (non-quarterly payer)
Balancing payment 01 January 2023

Normal payment date (non-quarterly payer)

Page 1 of 1

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BrockhamVillageHall_UTR3500214883_31-03-2 022_Accounts

Final Audit Report

2022-11-09

Created: 2022-11-09 By: lisa Harrison (info@hlassociates.co.uk) Status: Signed Transaction ID: CBJCHBCAABAA5eZ949RgD8RJ63X_SWCy_8AgXov_T5mA

"BrockhamVillageHall_UTR3500214883_31-03-2022_Accounts" History

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

2022-11-09 - 3:33:47 PM GMT- IP address: 86.176.72.182

Document emailed to pwilliams71@btinternet.com for signature

2022-11-09 - 3:35:44 PM GMT

Email viewed by pwilliams71@btinternet.com

2022-11-09 - 4:00:29 PM GMT- IP address: 104.28.89.81

Signer pwilliams71@btinternet.com entered name at signing as Paul williams

2022-11-09 - 4:19:34 PM GMT- IP address: 86.153.4.109

Signature Date: 2022-11-09 - 4:19:36 PM GMT - Time Source: server- IP address: 86.153.4.109

Document emailed to brian@harrisonlittlefield.co.uk for signature

2022-11-09 - 4:19:37 PM GMT

Email viewed by brian@harrisonlittlefield.co.uk

2022-11-09 - 4:20:50 PM GMT- IP address: 86.176.72.182

Signer brian@harrisonlittlefield.co.uk entered name at signing as Brian Littlefield

2022-11-09 - 4:21:22 PM GMT- IP address: 86.176.72.182

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

Signature Date: 2022-11-09 - 4:21:24 PM GMT - Time Source: server- IP address: 86.176.72.182

Agreement completed.

2022-11-09 - 4:21:24 PM GMT

Brockham Village Hall

Charity No. 1175919

Company No. CE012440

Trustees' Report and Unaudited Accounts

31 March 2022

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 7
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 2022.

REFERENCE AND ADMINISTRATIVE DETAILS

Company No. CE012440

Charity No. 1175919

Registered Office

Brockham Village Hall Brockham Green Betchworth

Surrey RH3 7JJ

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

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

Paul williams

P. Williams Trustee 09 November 2022

Paul williams (Nov 9, 2022 16:19 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 financial statements of Brockham Village Hall for the year ended 31 March 2022 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 financial statements in accordance with the requirements of the Companies Act 2006 ('the 2006 Act.

Having satisfied myself that the financial statements 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 financial statements 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:

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 financial statements to be reached.

Brian Littlefield Brian Littlefield (Nov 9, 2022 16:21 GMT)

B Littlefield FCCA 25 Oakside Lane Horley

RH6 9XS 09 November 2022

Page 4

Brockham Village Hall Statement of Financial Activities

for the year ended 31 March 2022

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 (expenditure)/income
Transfers between funds
Net (expenditure)/income
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
2022
£
1
-
33,177
8,322		 Total funds
2022
£
1
-
33,177
8,322		 Total funds
2021
£
-
2,192
15,209
22,773
41,500
9,285
41,425		 41,500
9,285
41,425		 40,174
6,491
20,557
50,710
-		 50,710
-		 27,048
-
(9,210)
-		 (9,210)
-		 13,126
-
(9,210) (9,210) 13,126
(9,210)
29,306		 (9,210)
29,306		 13,126
16,180
20,096 20,096 29,306

Page 5

Brockham Village Hall Summary Income and Expenditure Account for the year ended 31 March 2022

Income
Gross income for the year
Expenditure
Total expenditure for the year
Net (expenditure)/income before tax
for the year
Net (expenditure )/income for the year		 2022
£
41,500
41,500
50,710
50,710
(9,210)
(9,210)		 2021
£
40,174
40,174
27,048
27,048
13,126
13,126

Page 6

Brockham Village Hall Balance Sheet

at 31 March 2022

at 31 March 2022
Company No.
CE012440
Notes
2022
£
Current assets
Debtors
11
235
Cash at bank and in hand
22,822
23,057
Creditors:Amount falling due within one year
12
(2,961)
Net current assets
20,096
Total assets less current liabilities
20,096
Net assets excluding pension asset or liability
20,096
Total net assets
20,096
The funds of the charity
Restricted funds
13
Unrestricted funds
13
General funds
20,096
20,096
Reserves
13
Total funds
20,096		 2021
£
600
30,173
30,773
(1,467)
29,306
29,306
29,306
29,306
29,306
29,306
29,306

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 2022 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 09 November 2022

And signed on its behalf by:

Paul williams

Paul williams (Nov 9, 2022 16:19 GMT)

P. Williams

Trustee

09 November 2022

Page 7

Brockham Village Hall Statement of Cash flows for the year ended 31 March 2022

Cash flows from operating activities
Net (expenditure)/income per Statement of Financial Activities
Adjustments for:
Dividends, interest and rents from investments
Decrease in trade and other receivables
Increase/(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 (decrease)/increase 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		 2022
£
(9,210)
(8,322)
365
1,494
(15,673)
8,322
8,322
-
(7,351)
30,173
22,822
22,822
22,822		 2021
£
13,126
(22,773)
370
(1,545)
(10,822)
22,773
22,773
-
11,951
18,222
30,173
30,173
30,173

Page 8

Brockham Village Hall Notes to the Accounts

for the year ended 31 March 2022

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

Income

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

Taxation

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

Freehold investment property

Investment properties are measured initially at cost and subsequently at fair value at each balance sheet date and are not depreciated. All gains or losses are taken to the Statement of Financial Activities as they arise.

Stocks

Stock is included at the lower of cost or net realisable value. Donated items of stock are recognised at fair value which is the amount the charity would have been willing to pay for the items on the open market.

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.

Page 10

Brockham Village Hall Notes to the Accounts

Research and development

Expenditure on research and development is written off in the year in which it is incurred.

Foreign currencies

Monetary assets and liabilities denominated in currencies other than the functional currency of the charity are translated at the rates of exchange prevailing at the end of the reporting period.

Transactions in currencies other than the functional currency of the charity are recorded at the rate of exchange on the date that the transaction occurred.

All exchange differences are are taken into account in arriving at net income/expenditure.

Leased assets

Where the charity enters into a lease which entails taking substantially all the risks and rewards of ownership of an asset, the lease is treated as a finance lease.

Leases which do not transfer substantially all the risks and rewards of ownership to charity are classified as operating leases.

Assets held under finance leases are initially recognised as assets of the charity at their fair value at the inception of the lease or, if lower, at the present value of the minimum lease payments. The corresponding liability to the lessor is included in the balance sheet date as a finance lease obligation. Lease payments are apportioned between finance expenses and reduction of the lease obligation so as to achieve a constant rate of interest on the remaining balance of the liability. Finance expenses are recognised immediately, unless they are directly attributable to qualifying assets, in which case they are capitalised in accordance with the charity's policy on borrowing costs.

Assets held under finance leases are depreciated in the same way as owned assets.

Operating lease payments are recognised as an expense on a straight-line basis over the lease term. In the event that lease incentives are received to enter into operating leases, such incentives are recognised as a liability. The aggregate benefit of incentives is recognised as a reduction of rental expense on a straight-line basis.

Pension costs

The charity operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payments obligations. The contributions are recognised as expenses when they fall due. Amounts not paid are shown in accruals in the balance sheet. The assets of the plan are held separately from the company in independently administered funds.

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 11

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:
Charitable activities
Other trading activities
Other
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
£
1
1		 Unrestricted
funds
2021
£
2,192
15,209
22,773
40,174
6,491
20,557
27,048
13,126
13,126
13,126
16,180
29,306
Total
2022
£
1
1
Total
2022
£
-
-		 Total funds
2021
£
2,192
15,209
22,773
40,174
6,491
20,557
27,048
13,126
13,126
13,126
16,180
29,306
Total
2021
£
-
-
Total
2021
£
2,192
2,192

Page 12

Brockham Village Hall Notes to the Accounts

6 Income from other trading activities

Bar & Cafe Letting
Hall Lettings
7
Other income
Grants
Furlough Grants
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
£
15,375
17,802
33,177
Unrestricted
£
8,000
322
8,322		 Total
2022
£
15,375
17,802
33,177
Total
2022
£
8,000
322
8,322		 Total
2021
£
12,490
2,719
15,209
Total
2021
£
18,097
4,676
22,773
Unrestricted
£
9,285
9,285
Unrestricted
£
7,390
29,692
1,264
3,079
41,425
2022
7,390
7,390
2022
£
235
235		 Total
2022
£
9,285
9,285
Total
2022
£
7,390
29,692
1,264
3,079
41,425		 Total
2021
£
6,491
6,491
Total
2021
£
5,226
10,949
2,661
1,721
20,557
2021
5,226
5,226
2021
£
600
600

Page 13

Brockham Village Hall Notes to the Accounts

12 Creditors: amounts falling due within one year

Trade creditors
Other creditors
Accruals
13 Movement in funds
Restricted funds:
Unrestricted funds:
General funds
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
2021
29,306
29,306		 2022
£
2,381
180
400
2,961
Incoming
resources
(including
other
gains/losses
)
£
41,500
41,500
At 1 April
2021
£		 Resources
expended
£
(50,710)
(50,710)
Unrestricted
funds
£
20,096
20,096
Cash flows
£		 2021
£
1,067
-
400
1,467
At 31
March
2022
£
20,096
20,096
Total
£
20,096
20,096
At 31
March
2022
£
30,173 (7,351) 22,822
30,173
30,173		 (7,351)
(7,351)		 22,822
22,822
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 14

Brockham Village Hall Detailed Statement of Financial Activities

for the year ended 31 March 2022

Income and endowments from:
Donations and legacies
Donations received
Charitable activities
Grants Received
Other trading activities
Bar & Cafe Letting
Hall Lettings
Other
Grants
Furlough Grants
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
Rates
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		 Unrestricted
funds
2022
£
1
1
-
-
15,375
17,802
33,177
8,000
322
8,322
41,500
9,285
9,285
9,285
7,390
7,390
392
8,659
15,697
4,944
29,692
48
-
-		 Total funds
2022
£
1
1
-
-
15,375
17,802
33,177
8,000
322
8,322
41,500
9,285
9,285
9,285
7,390
7,390
392
8,659
15,697
4,944
29,692
48
-
-		 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

Page 15

Brockham Village Hall Detailed Statement of Financial Activities

Software, IT support and related
costs
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 (expenditure)/income
Net (expenditure)/income before
other gains/(losses)
Other Gains
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward		 390
204
48
574
1,264
1,939
1,140
3,079
41,425
50,710
-
(9,210)
(9,210)
-
(9,210)
29,306
20,096		 390
204
48
574
1,264
1,939
1,140
3,079
41,425
50,710
-
(9,210)
(9,210)
-
(9,210)
29,306
20,096		 212
-
20
597
2,661
1,151
570
1,721
20,557
27,048
-
13,126
13,126
-
13,126
16,180
29,306

Page 16

IRmark: 4DT2TA4E27M275WCQHJNGR2QWW77TOAV

Brockham Village Hall T/A Brockham Village Hall (UTR: 3500214883) - Prepared by: H&L Associates on 09/11/2022 at 15:30

Adjustment of Profits Computation

Turnover from Trade or Profession - Profit Per Accounts - - Adjusted Trading Profits

For period 01/04/2021 to 31/03/2022

Page 1

Corporation Tax Calculation
Adjusted
Trading
Profits
Bank, etc.
Interest &
NTLR Profits
Property
Business
Profits
Non-trading
Gains on
IFAs
Chargeable
Gains
Current Period Profits
-
-
-
-
-
Brought Forward
Losses/Deficits used in
this Computation
Pre
1st
April
2017
Trading Losses
-
NTLR Deficits
-
-
-
-
Property Business Losses
-
-
-
-
-
Non-trading Losses on Intangible Fixed Assets
-
-
-
-
-
Post
1st
April
2017
Trading Losses
-
-
-
-
-
NTLR Deficits
-
-
-
-
-
Property Business Losses
-
-
-
-
-
Non-trading Losses on Intangible Fixed Assets
-
-
-
-
-
Sub-totals
-
-
-
-
-		 Corporation Tax Calculation
Adjusted
Trading
Profits
Bank, etc.
Interest &
NTLR Profits
Property
Business
Profits
Non-trading
Gains on
IFAs
Chargeable
Gains
Current Period Profits
-
-
-
-
-
Brought Forward
Losses/Deficits used in
this Computation
Pre
1st
April
2017
Trading Losses
-
NTLR Deficits
-
-
-
-
Property Business Losses
-
-
-
-
-
Non-trading Losses on Intangible Fixed Assets
-
-
-
-
-
Post
1st
April
2017
Trading Losses
-
-
-
-
-
NTLR Deficits
-
-
-
-
-
Property Business Losses
-
-
-
-
-
Non-trading Losses on Intangible Fixed Assets
-
-
-
-
-
Sub-totals
-
-
-
-
-		 Corporation Tax Calculation
Adjusted
Trading
Profits
Bank, etc.
Interest &
NTLR Profits
Property
Business
Profits
Non-trading
Gains on
IFAs
Chargeable
Gains
Current Period Profits
-
-
-
-
-
Brought Forward
Losses/Deficits used in
this Computation
Pre
1st
April
2017
Trading Losses
-
NTLR Deficits
-
-
-
-
Property Business Losses
-
-
-
-
-
Non-trading Losses on Intangible Fixed Assets
-
-
-
-
-
Post
1st
April
2017
Trading Losses
-
-
-
-
-
NTLR Deficits
-
-
-
-
-
Property Business Losses
-
-
-
-
-
Non-trading Losses on Intangible Fixed Assets
-
-
-
-
-
Sub-totals
-
-
-
-
-		 Total Profits
-
-
-
Trading Losses carried back from later period
-
-
-
-
-
Current Period
Losses/Deficits used in
this Computation
against General Profits		 Pre
1st
April
2017
Post
1st
April
2017
Qualifying Donations
-		 -
-
-
Used Against Total Profits
-
Charges Surrendered as Group Relief
-
Group Relief
Group Relief for Carried Forward Losses
Profits Chargeable to Corporation Tax
-

For period 01/04/2021 to 31/03/2022

Page 2

IRmark: 4DT2TA4E27M275WCQHJNGR2QWW77TOAV

Brockham Village Hall T/A Brockham Village Hall (UTR: 3500214883) - Prepared by: H&L Associates on 09/11/2022 at 15:30

Corporation Tax Payable Financial Amount Rate of tax
Year of Profit % Tax
2021 - -
Corporation Tax Chargeable -
Losses Memorandum
Pre 1 April 2017 Post 1 April 2017
Adjusted Property Non-trading Adjusted Property Non-trading
Trading NTLR Business Losses on Trading NTLR Business Losses on
Losses Deficits Losses IFAs Losses Deficits Losses IFAs
Brought Forward - - - - - - - -
Used in this Computation - - - - - - - -
Surrendered for Group Relief - - - -
Current Period - - - - - - - -
Surrendered for Group Relief - - - - - - - -
Carried back to Earlier Period - - - -
Terminal loss/April 2020 -
March 2022 loss carry back N
claim? [Y/N]
Carried Forward Losses After Reliefs Taken - - - - - - - -
Company in a group? [Y/N] N

For period 01/04/2021 to 31/03/2022

Page 3

IRmark: 4DT2TA4E27M275WCQHJNGR2QWW77TOAV

Brockham Village Hall T/A Brockham Village Hall (UTR: 3500214883) - Prepared by: H&L Associates on 09/11/2022 at 15:30

Calculation of Brought Forward Losses Restriction

Qualifying profits: Post 1 April 2017 profits chargeable to corporation tax Trading
profit
-		 Non Trading
Profit
-		 Total
-
Deductions allowance (5,000,000) - (5,000,000)
Relevant profits
50% of relevant profits [if relevant profits > 0]
Deductions allowance		 -
-
5,000,000
5,000,000
-
-		 -
-
-
-
-
-
-
-
5,000,000
Relevant maximum post 1 April 2017 brought forward losses available 5,000,000
Total profits in the period
Deductions allowance: Post 1 April 2017 brought forward losses claimed		 -
-

For period 01/04/2021 to 31/03/2022

Page 4

IRmark: 4DT2TA4E27M275WCQHJNGR2QWW77TOAV

Brockham Village Hall T/A Brockham Village Hall (UTR: 3500214883) - Prepared by: H&L Associates on 09/11/2022 at 15:30

HM Revenue & Customs

Company Tax Return CT600 (2022) Version 3

for accounting periods starting on or after 1 April 2015

Your Company Tax Return

If we send the company a 'Notice' to deliver a Company Tax Return it has to comply by the filing date or we charge a penalty, even if there is no tax to pay.

A return includes a Company Tax Return form, any supplementary pages, accounts, computations and any relevant information. The CT600 Guide tells you how the return must be formatted and delivered. It contains general information you may need to deliver your return, links to more detailed advice and box-by–box guidance for this form and the supplementary pages.

The forms in the CT600 series set out the information we need and provide a standard format for calculations.

Company information
1
Company name		 Brockham Village Hall
2
Company registration number		 CE012440
3
Tax reference		 3500214883
4
Type of company		 8

Northern Ireland
Put an ‘X’ in the appropriate box(es) below
5
NI trading activity		 6
SME
7
NI employer		 8
Special circumstances

About this return

This is the tax return for the company named above, for the period below

This is the tax return for the company named above, for the period below This is the tax return for the company named above, for the period below This is the tax return for the company named above, for the period below This is the tax return for the company named above, for the period below This is the tax return for the company named above, for the period below This is the tax return for the company named above, for the period below
30 from DD/MM/YYYY
35		 to DD/MM/YYYY
01/04/2021 ct2022v1 31/03/2022
Put an ‘X’ in the appropriate box(es) below
40 A repayment is due for this return period
45 Claim or relief affecting an earlier period
50 Making more than one return for this company now
55 This return contains estimated figures
60 Company part of a group that is not small
65 Notice of disclosable avoidance schemes
Transfer Pricing
70 Compensating adjustment claimed
75 Company qualifies for SME exemption

For period 01/04/2021 to 31/03/2022

Page 1

IRmark: 4DT2TA4E27M275WCQHJNGR2QWW77TOAV

Brockham Village Hall T/A Brockham Village Hall (UTR: 3500214883) - Prepared by: H&L Associates on 09/11/2022 at 15:30

- About this return continued
Accounts and computations
80 I attach accounts and computations for the period to which this return relates X
85 I attach accounts and computations for a different period
90 If you are not attaching the accounts and computations, explain why
PDF accounts attached with explanation
Supplementary pages enclosed
95 Loans and arrangements to participators by close companies -form CT600A
100 Controlled foreign companies and foreign permanent establishment exemptions -form CT600B
105 Group and consortium -form CT600C
110 Insurance -form CT600D
115 Charities and Community Amateur Sports Clubs (CASCs) -form CT600E X
120 Tonnage Tax -form CT600F
125 Northern Ireland -form CT600G
130 Cross-border Royalties -form CT600H
135 Supplementary charge in respect of ring fence trades -form CT600I
140 Disclosure of Tax Avoidance Schemes -form CT600J
141 Restitution Tax -form CT600K
142 Research and Development -form CT600L
.
143 Freeports –form CT600M

Tax calculation

Turnover
145
Total turnover from trade		 -
150
Banks, building societies, insurance companies and other financial concerns

–put an ‘X’ in this box if you do not have a recognised turnover and have not made an entry in box 145
Income
155
Trading profits		 -
160
Trading losses brought forward set against trading profits		 -
165
Net trading profits –box 155 minus box 160		 -
170
Bank, building society or other interest, and profits from
non-trading loan relationships		 -
172
Put an ‘X’ in box 172 if the figure in box 170 is net of carrying back a deficit from a later accounting period

For period 01/04/2021 to 31/03/2022

Page 2

IRmark: 4DT2TA4E27M275WCQHJNGR2QWW77TOAV

Brockham Village Hall T/A Brockham Village Hall (UTR: 3500214883) - Prepared by: H&L Associates on 09/11/2022 at 15:30

- Income continued
175
Annual payments not otherwise charged to Corporation Tax
and from which Income Tax has not been deducted		 -
180
Non-exempt dividends or distributions from non-UK resident companies		 -
185
Income from which Income Tax has been deducted		 -
190
Income from a property business		 -
195
Non-trading gains on intangible fixed assets		 -
200
Tonnage Tax profits		 -
205
Income not falling under any other heading		 -
Chargeable gains
210
Gross chargeable gains		 -
215
Allowable losses including losses brought forward		 -
220
Net chargeable gains -box 210 minus box 215		 -
Profits before deductions and reliefs
225
Losses brought forward against certain investment income		 -
230
Non-trade deficits on loan relationships (including interest) and derivative contracts
(financial instruments) brought forward set against non-trading profits		 -
235
Profits before other deductions and reliefs -net sum of boxes 165 to 205 and 220
minus sum of boxes 225 and 230		 -

Deductions and reliefs
240
Losses on unquoted shares		 -
245
Management expenses		 -
250
UK property business losses for this or previous accounting period		 -
255
Capital allowances for the purposes of management of the business		 -
260
Non-trade deficits for this accounting period from loan relationships and derivative
contacts (financial instruments)		 -

For period 01/04/2021 to 31/03/2022

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- Deductions and reliefs continued
263
Carried forward non-trade deficits from loan relationships and derivative contracts
(financial instruments)		 -
265
Non-trading losses on intangible fixed assets		 -
275
Total trading losses of this or a later accounting period		 -
280
Put an ‘X’ in box 280 if amounts carried back from later accounting periods are
included in box 275
285
Trading losses carried forward and claimed against total profits		 -
290
Non-trade capital allowances		 -
295
Total of deductions and reliefs –total of boxes 240 to 275, 285 and 290		 -
300
Profits before qualifying donations and group relief –box 235 minus box 295		 -
305
Qualifying donations		 -
310
Group relief		 -
312
Group relief for carried forward losses		 -
315
Profits chargeable to Corporation Tax –box 300 minus boxes 305, 310 and 312		 -
320
Ring fence profits included		 -
325
Northern Ireland profits included		 -

Tax calculation

Enter how much profit has to be charged and at what rate

Financial
year (yyyy)		 Amount of profit Rate of tax
%		 Tax Tax
330 335 - 340 - 345 -
350 - 355 360 -
365 - 370 375 -
380 385 - 390 - 395 -
400 - 405 410 -
415 - 420 425 -
Corporation Tax -total of boxes 345, 360, 375, 395, 410 and 425 430 -
Marginal relief for ring fence trades 435 -
Corporation Tax chargeable -box 430 minus box 435 440 -

For period 01/04/2021 to 31/03/2022

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Reliefs and deductions in terms of tax
445
Community Investment Relief		 -
450
Double Taxation Relief		 -
455
Put an ‘X’ in box 455 if box 450 includes an underlying Rate relief claim
460
Put an ‘X’ in box 460 if box 450 includes any amount carried back from a later
period
465
Advance Corporation Tax		 -
470
Total reliefs and deduction in terms of tax -total of boxes 445, 450 and 465		 -
Coronavirus support schemes and overpayments (see CT600 guide for definitions)
471
Coronavirus Job Retention Scheme (CJRS) received		 322
472
CJRS entitlement		 322
473
CJRS overpayment already assessed or voluntary disclosed		 -
474
Other coronavirus overpayments		 -
Calculation of tax outstanding or overpaid
475
Net Corporation Tax liability – box 440 minus box 470		 -
480
Tax payable on loans and arrangements to participators		 -
485
Put an ‘X’ in box 485 if you completed box A70 in the supplementary pages
CT600A
490
Controlled Foreign Companies (CFC) tax payable		 -
495
Bank levy payable		 -
496
Bank surcharge payable		 -
500
CFC tax, bank levy and bank surcharge payable –total of box 490, 495 and 496		 -
505
Supplementary charge (ring fence trades) payable		 -
510
Tax chargeable –total of boxes 475, 480, 500 and 505		 -
515
Income Tax deducted from gross income included in profits		 -
520
Income Tax repayable to the company		 -
525
Self-assessment of tax payable before restitution tax and coronavirus support
scheme overpayments –box 510 minus box 515		 -

For period 01/04/2021 to 31/03/2022

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- Calculation of tax outstanding or overpaid continued
526
Coronavirus support schemes overpayment now due –total of boxes 471 and 474
 -
minus boxes 472 and 473
527
Restitution tax		 -
528
Self-assessment of tax payable – total of boxes 525, 526 and 527		 -
Tax reconciliation
530 Research and Development credit -
535 (Not currently used)
540 Creative tax credit -
545
Total of Research and Development credit, and creative tax credit –total box 530 to
540		 -
550 Land remediation tax credit -
555 Life assurance company tax credit -
560
Total land remediation and life assurance company tax credit –total box 550 and
555		 -
565
Capital allowances first-year tax credit		 -
570
Surplus Research and Development credits or creative tax credit payable –box 545
minus box 525		 -
575
Land remediation or life assurance company tax credit payable –total of boxes 545
and 560 minus boxes 525 and 570		 -
580
Capital allowances first-year tax credit payable –boxes 545, 560 and 565 minus
boxes 525 570 and 575		 -
,
585
Ring fence Corporation Tax included		 -
586
NI Corporation Tax included		 -
590
Ring fence supplementary charge included		 -
595
Tax already paid (and not already repaid)		 -
600
Tax outstanding –box 525 minus boxes 545, 560, 565 and 595		 -
605
Tax overpaid including surplus or payable credits –total sum of boxes 545, 560,
565 and 595 minus 525		 -

For period 01/04/2021 to 31/03/2022

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- Tax reconciliation continued
610
Group tax refunds surrendered to this company		 -
615
Research and Development expenditure credits
surrendered to this company		 -
Exporter information
During the return period, did the company export goods and/or services to individuals, enterprises or
organisations outside the United Kingdom (UK)?
616
Yes - goods		 617
Yes – services		 618 No – neither
Indicators and information
620
Franked investment income/Exempt ABGH distributions		 -
625
Number of 51% group companies		 -
Put an ‘X’ in the relevant boxes, if in the period, the company:
630
should have made (whether it has or not) instalment payments as a large company under the Corporation Tax
(Instalment Payments) Regulations
631
should have made (whether it has or not) instalment payments as a very large company under the Corporation
Tax (Instalment Payments) Regulations
635
is within a group payments arrangement for the period
640
has written down or sold intangible assets
645
has made cross-border royalty payments
647
Eat Out to Help Out Scheme: reimbursed discounts included as taxable
income		 -

Information about enhanced expenditure

Research and Development (R&D) or creative enhanced expenditure
650
Put an ‘X’ in box 650 if the claim is made by a small or medium-sized enterprise (SME), including a SME
subcontractor to a large company
655
Put an ‘X’ in box 655 if the claim is made by a large company
660 R&D enhanced expenditure -
665 Creative enhanced expenditure -
670
R&D and creative enhanced expenditure - total box 660 and 665		 -
675
R&D enhanced expenditure of an SME on work sub contracted
to it by a large company		 -
680
Vaccine research expenditure		 -
Land remediation enhanced expenditure
685
Enter the total enhanced expenditure		 -

For period 01/04/2021 to 31/03/2022

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Information about capital allowances and balancing charges

Allowances and charges in calculation of trading profits and losses
Capital allowances Balancing charges
Annual investment allowance 690 -
Machinery and plant - super-deduction 691 - 692 -
Machinery and plant - special rate allowance 693 - 694 -
Machinery and plant - special rate pool 695 - 700 -
Machinery and plant - main pool 705 - 710 -
Structures and buildings 711 -
Business premises renovation 715 - 720 -
Other allowances and charges 725 - 730 -
Capital allowances Disposal value
Electric charge-points 713 - 714 -
Enterprise zones 721 - 722 -
Zero emissions goods vehicles 723 - 724 -
Zero emissions cars 726 - 727 -

Allowances and charges not included in calculation of trading profits and losses

Capital allowances Balancing charges
Annual investment allowance 735 -
Structures and buildings 736 -
Business premises renovation 740 - 745 -
Machinery and plant - super-deduction 741 - 742 -
Machinery and plant - special rate allowance 743 - 744 -
Other allowances and charges 750 - 755 -
Capital allowances Disposal value
Electric charge-points 737 - 738 -
Enterprise zones 746 - 747 -
Zero emissions goods vehicles 748 - 749 -
Zero emissions cars 751 - 752 -

For period 01/04/2021 to 31/03/2022

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Qualifying expenditure
760
Machinery and plant on which first year allowance is claimed		 -
765
Designated environmentally friendly machinery and plant		 -
770
Machinery and plant on long-life assets and integral features		 -
771
Structures and buildings		 -
772
Machinery and plant - super-deduction		 -
773
Machinery and plant - special rate allowance		 -
775
Other machinery and plant		 -

Losses, deficits and excess amounts

Amount arising
Amount Maximum available for surrender as
group relief
Losses of trades carried on wholly or partly in
the UK		 780 - 785 -
Losses of trades carried on wholly outside the
UK		 790 -
Non-trading deficits on loan relationships and
derivative contracts		 795 - 800 -
UK property business losses 805 - 810 -
Overseas property business losses 815 -
Losses from miscellaneous transactions 820 -
Capital losses 825 -
Non-trading losses on intangible fixed assets 830 - 835 -

Excess amounts
Amount Maximum available for surrender as
group relief
Non-trading capital allowances 840 -
Qualifying donations 845 -
Management expenses 850 - 855 -

For period 01/04/2021 to 31/03/2022

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Northern Ireland information
856 Amount of group relief claimed which relates to NI trading
losses used against rest of UK/mainstream profits		 -
857 Amount of group relief claimed which relates to NI trading
losses used against NI trading profits		 -
858 Amount of group relief claimed which relates to rest of
UK/mainstream losses used against NI trading profits		 -

Overpayments and repayments

Small repayments
860 Do not repay sums of - or less.
Read the overpayments and repayments section of the Company Tax Return Guide for specific guidance on when and how to
make an entry in this box.
Repayments for the period covered by this return
865 Repayment of Corporation Tax -
870 Repayment of Income Tax -
875 Payable Research and Development tax credit -
880 Payable Research and Development expenditure credit -
885 Payable creative tax credit -
890 Payable land remediation or life assurance company tax credit -
895 Payable capital allowances first-year tax credit -

Surrender of tax refund within group

Including surrenders under the Instalment Payments Regulations.

Including surrenders under the Instalment Payments Regulations. Including surrenders under the Instalment Payments Regulations. Including surrenders under the Instalment Payments Regulations. Including surrenders under the Instalment Payments Regulations. Including surrenders under the Instalment Payments Regulations. Including surrenders under the Instalment Payments Regulations.
900 The following amount is to be surrendered -
Put an 'X' in the appropriate box(es) below
the joint Notice is attached 905
or
will follow 910
915 Please stop repayment of the following amount until we send you the Notice -

For period 01/04/2021 to 31/03/2022

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Bank details (for person to whom a repayment is to be made)
920 Name of bank or building society
925 Branch sort code
930 Account number
935 Name of account
940 Building society reference

Payments to a person other than the company
945 Complete the authority below if you want the repayment to be made to a person other than the company
I, as (enter status - company secretary, treasurer, liquidator or authorised agent, etc.)
950 of (enter company name)
955 authorise (enter name)
960 of address(enter address)
Postcode
965 Nominee reference
to receive payment on company's behalf
970 Name

Declaration

Declaration

I declare that the information I have given on this Company Tax Return and any supplementary pages is correct and complete to the best of my knowledge and belief.

I understand that giving false information in the return, or concealing any part of the company’s profits or tax payable, can lead to both the company and me being prosecuted.

975 Name
Paul Williams		 Paul williams (Nov 9, 2022 16:19 GMT)
~~Paul williams~~		 Paul williams (Nov 9, 2022 16:19 GMT)
~~Paul williams~~
980 Date DD/MM/YYYY
09/11/2022 09/11/2023
985 Status
Trustee

For period 01/04/2021 to 31/03/2022

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Brockham Village Hall T/A Brockham Village Hall (UTR: 3500214883) - Prepared by: H&L Associates on 09/11/2022 at 15:30

Company Tax Return – supplementary page Charities and Community Amateur Sports Clubs (CASCs) HM Revenue & Customs CT600E (2015) Version 3 for accounting periods starting on or after 1 April 2015

Guidance

Guidance about when and how to complete this supplementary page can be found in the CT600 Guide.

For further information read What supplementary pages do I need to complete and include as part of the Company Tax Return? to find out what supplementary pages you need to complete.

Also, read the Important points about all supplementary pages and CT600E – Charities and Community Amateur Sports Clubs (CASCs) for further guidance about completing this supplementary page.

Company information
E1 Company name Brockham Village Hall
E2 Tax reference 3500214883
Period covered by this supplementary page (cannot exceed 12 months)
E3 from DD/MM/YYYY 01/04/2021
E4 to DD/MM/YYYY 31/03/2022

Claims to exemption (this section should be completed in all cases)
Charity/CASC repayment reference E5
Charity Commission registration number, or Scottish
Charity number (if applicable)		 E10 1175919
Put an ‘X’ in the relevant box if during the period covered by these supplementary pages:
The company was a charity/CASC and is claiming
exemption from all tax on all or part of its income and		 E15 X

gains (Also put an ‘X’ in box E15 if the company was a
charity/CASC but had no income or gains in the period)
All income and gains are exempt from tax and have
been will be applied for charitable or qualifying purposes		 E20 X
, ,
only
Some of the income and gains may not be exempt or
have not been applied for charitable or qualifying		 E25

purposes only, and I have completed form CT600
I claim exemption from tax
Name E30 Paul Williams
Status E35 Trustee
Date_DD/MM/YYYY_ E40 09/11/2022

For period 01/04/2021 to 31/03/2022

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Repayments

To make a repayment claim for the period covered by these supplementary pages, please register and enrol to use the Charities Online service. See CT600 guide for further information. E45 Put an ‘X’ in the box if during the period covered by these supplementary pages you have over claimed tax

Information required

Enter details of any income received from the following sources, claimed as exempt from tax in the hands of the charity/CASC. Enter the figure included in the charity's/CASC'S accounts for the period covered by this return.

Non-exempt amounts should be entered on the form CT600 in the appropriate boxes.

Enter details of any income received from the following sources, claimed as exempt from tax in the hands of the charity/CASC.
Enter the figure included in the charity's/CASC'S accounts for the period covered by this return.
Non-exempt amounts should be entered on the form CT600 in the appropriate boxes.		 Enter details of any income received from the following sources, claimed as exempt from tax in the hands of the charity/CASC.
Enter the figure included in the charity's/CASC'S accounts for the period covered by this return.
Non-exempt amounts should be entered on the form CT600 in the appropriate boxes.		 Enter details of any income received from the following sources, claimed as exempt from tax in the hands of the charity/CASC.
Enter the figure included in the charity's/CASC'S accounts for the period covered by this return.
Non-exempt amounts should be entered on the form CT600 in the appropriate boxes.		 Enter details of any income received from the following sources, claimed as exempt from tax in the hands of the charity/CASC.
Enter the figure included in the charity's/CASC'S accounts for the period covered by this return.
Non-exempt amounts should be entered on the form CT600 in the appropriate boxes.
Type of income Amount
Enter total turnover from exempt charitable trading activities E50 -
Investment income - exclude any amounts included on form CT600 E55 -
UK land and building - exclude any amounts included on form CT600 E60 -
Gift Aid - exclude any amounts included on form CT600 E65 -
From other charities - exclude any amounts included on form CT600 E70 -
Gifts of shares or securities received E75 -
Gifts of real property received E80 -
Other sources (not included above) E85 -
Total of boxes E50 to E85 E90 -
Enter details of expenditure as shown in the charity's/CASC's accounts for the period covered by these supplementary pages
Type of expenditure Amount
Trading costs in relation to exempt charitable activities (in box E50) E95 -
UK land and buildings costs in relation to exempt charitable activities (in
box E60)		 E100 -
All general administration/governance costs E105 -
All grants and donations made within the UK E110 -
All grants and donations made outside the UK E115 -
Other expenditure not included above, or not used in calculating figures
entered on the form CT600		 E120 -
Total of boxes E95 to E120 E125 -

For period 01/04/2021 to 31/03/2022

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Information required
Charity/CASC assets
Disposals in period Held at the end of the period
(total consideration received) (use accounts figures)
Tangible fixed assets E130 - E135 -
UK investments E140 - E145 -
(excluding controlled companies)
Shares in, and loans to, controlled
companies		 E150 - E155 -
Overseas investments E160 - E165 -
Loans and non-trade debtors E170 -
Other current assets E175 -
Qualifying investments and loans E180
Applies to charities only. See CT600 guide
Value of any non-qualifying investments and loans E185 -
Applies to charities only. See CT600 guide
Number of subsidiary or associated companies the charity controls at the end of
the period Exclude companies that were dormant throughout the period		 E190 -
.

For period 01/04/2021 to 31/03/2022

Page 3

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UTR: 3500214883

Corporation Tax Return for Period 01/04/2021 to 31/03/2022 for Brockham Village Hall T/A Brockham Village Hall

Corporation Tax Payment Schedule

Corporation Tax Payment Schedule

Corporation tax due after deduction of any income tax Corporation tax due after deduction of any income tax 0.00
Tax credits 0.00
Tax already paid 0.00
Tax outstanding 0.00
l payment date (non-quarterly payer)
Balancing payment 01 January 2023

Normal payment date (non-quarterly payer)

Page 1 of 1

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BrockhamVillageHall_UTR3500214883_31-03-2 022_Accounts

Final Audit Report

2022-11-09

Created: 2022-11-09 By: lisa Harrison (info@hlassociates.co.uk) Status: Signed Transaction ID: CBJCHBCAABAA5eZ949RgD8RJ63X_SWCy_8AgXov_T5mA

"BrockhamVillageHall_UTR3500214883_31-03-2022_Accounts" History

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

2022-11-09 - 3:33:47 PM GMT- IP address: 86.176.72.182

Document emailed to pwilliams71@btinternet.com for signature

2022-11-09 - 3:35:44 PM GMT

Email viewed by pwilliams71@btinternet.com

2022-11-09 - 4:00:29 PM GMT- IP address: 104.28.89.81

Signer pwilliams71@btinternet.com entered name at signing as Paul williams

2022-11-09 - 4:19:34 PM GMT- IP address: 86.153.4.109

Signature Date: 2022-11-09 - 4:19:36 PM GMT - Time Source: server- IP address: 86.153.4.109

Document emailed to brian@harrisonlittlefield.co.uk for signature

2022-11-09 - 4:19:37 PM GMT

Email viewed by brian@harrisonlittlefield.co.uk

2022-11-09 - 4:20:50 PM GMT- IP address: 86.176.72.182

Signer brian@harrisonlittlefield.co.uk entered name at signing as Brian Littlefield

2022-11-09 - 4:21:22 PM GMT- IP address: 86.176.72.182

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

Signature Date: 2022-11-09 - 4:21:24 PM GMT - Time Source: server- IP address: 86.176.72.182

Agreement completed.

2022-11-09 - 4:21:24 PM GMT

Brockham Village Hall

Charity No. 1175919

Company No. CE012440

Trustees' Report and Unaudited Accounts

31 March 2022

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 7
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 2022.

REFERENCE AND ADMINISTRATIVE DETAILS

Company No. CE012440

Charity No. 1175919

Registered Office

Brockham Village Hall Brockham Green Betchworth

Surrey RH3 7JJ

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

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

Paul williams

P. Williams Trustee 09 November 2022

Paul williams (Nov 9, 2022 16:19 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 financial statements of Brockham Village Hall for the year ended 31 March 2022 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 financial statements in accordance with the requirements of the Companies Act 2006 ('the 2006 Act.

Having satisfied myself that the financial statements 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 financial statements 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:

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 financial statements to be reached.

Brian Littlefield Brian Littlefield (Nov 9, 2022 16:21 GMT)

B Littlefield FCCA 25 Oakside Lane Horley

RH6 9XS 09 November 2022

Page 4

Brockham Village Hall Statement of Financial Activities

for the year ended 31 March 2022

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 (expenditure)/income
Transfers between funds
Net (expenditure)/income
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
2022
£
1
-
33,177
8,322		 Total funds
2022
£
1
-
33,177
8,322		 Total funds
2021
£
-
2,192
15,209
22,773
41,500
9,285
41,425		 41,500
9,285
41,425		 40,174
6,491
20,557
50,710
-		 50,710
-		 27,048
-
(9,210)
-		 (9,210)
-		 13,126
-
(9,210) (9,210) 13,126
(9,210)
29,306		 (9,210)
29,306		 13,126
16,180
20,096 20,096 29,306

Page 5

Brockham Village Hall Summary Income and Expenditure Account for the year ended 31 March 2022

Income
Gross income for the year
Expenditure
Total expenditure for the year
Net (expenditure)/income before tax
for the year
Net (expenditure )/income for the year		 2022
£
41,500
41,500
50,710
50,710
(9,210)
(9,210)		 2021
£
40,174
40,174
27,048
27,048
13,126
13,126

Page 6

Brockham Village Hall Balance Sheet

at 31 March 2022

at 31 March 2022
Company No.
CE012440
Notes
2022
£
Current assets
Debtors
11
235
Cash at bank and in hand
22,822
23,057
Creditors:Amount falling due within one year
12
(2,961)
Net current assets
20,096
Total assets less current liabilities
20,096
Net assets excluding pension asset or liability
20,096
Total net assets
20,096
The funds of the charity
Restricted funds
13
Unrestricted funds
13
General funds
20,096
20,096
Reserves
13
Total funds
20,096		 2021
£
600
30,173
30,773
(1,467)
29,306
29,306
29,306
29,306
29,306
29,306
29,306

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 2022 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 09 November 2022

And signed on its behalf by:

Paul williams

Paul williams (Nov 9, 2022 16:19 GMT)

P. Williams

Trustee

09 November 2022

Page 7

Brockham Village Hall Statement of Cash flows for the year ended 31 March 2022

Cash flows from operating activities
Net (expenditure)/income per Statement of Financial Activities
Adjustments for:
Dividends, interest and rents from investments
Decrease in trade and other receivables
Increase/(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 (decrease)/increase 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		 2022
£
(9,210)
(8,322)
365
1,494
(15,673)
8,322
8,322
-
(7,351)
30,173
22,822
22,822
22,822		 2021
£
13,126
(22,773)
370
(1,545)
(10,822)
22,773
22,773
-
11,951
18,222
30,173
30,173
30,173

Page 8

Brockham Village Hall Notes to the Accounts

for the year ended 31 March 2022

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

Income

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

Taxation

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

Freehold investment property

Investment properties are measured initially at cost and subsequently at fair value at each balance sheet date and are not depreciated. All gains or losses are taken to the Statement of Financial Activities as they arise.

Stocks

Stock is included at the lower of cost or net realisable value. Donated items of stock are recognised at fair value which is the amount the charity would have been willing to pay for the items on the open market.

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.

Page 10

Brockham Village Hall Notes to the Accounts

Research and development

Expenditure on research and development is written off in the year in which it is incurred.

Foreign currencies

Monetary assets and liabilities denominated in currencies other than the functional currency of the charity are translated at the rates of exchange prevailing at the end of the reporting period.

Transactions in currencies other than the functional currency of the charity are recorded at the rate of exchange on the date that the transaction occurred.

All exchange differences are are taken into account in arriving at net income/expenditure.

Leased assets

Where the charity enters into a lease which entails taking substantially all the risks and rewards of ownership of an asset, the lease is treated as a finance lease.

Leases which do not transfer substantially all the risks and rewards of ownership to charity are classified as operating leases.

Assets held under finance leases are initially recognised as assets of the charity at their fair value at the inception of the lease or, if lower, at the present value of the minimum lease payments. The corresponding liability to the lessor is included in the balance sheet date as a finance lease obligation. Lease payments are apportioned between finance expenses and reduction of the lease obligation so as to achieve a constant rate of interest on the remaining balance of the liability. Finance expenses are recognised immediately, unless they are directly attributable to qualifying assets, in which case they are capitalised in accordance with the charity's policy on borrowing costs.

Assets held under finance leases are depreciated in the same way as owned assets.

Operating lease payments are recognised as an expense on a straight-line basis over the lease term. In the event that lease incentives are received to enter into operating leases, such incentives are recognised as a liability. The aggregate benefit of incentives is recognised as a reduction of rental expense on a straight-line basis.

Pension costs

The charity operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payments obligations. The contributions are recognised as expenses when they fall due. Amounts not paid are shown in accruals in the balance sheet. The assets of the plan are held separately from the company in independently administered funds.

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 11

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:
Charitable activities
Other trading activities
Other
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
£
1
1		 Unrestricted
funds
2021
£
2,192
15,209
22,773
40,174
6,491
20,557
27,048
13,126
13,126
13,126
16,180
29,306
Total
2022
£
1
1
Total
2022
£
-
-		 Total funds
2021
£
2,192
15,209
22,773
40,174
6,491
20,557
27,048
13,126
13,126
13,126
16,180
29,306
Total
2021
£
-
-
Total
2021
£
2,192
2,192

Page 12

Brockham Village Hall Notes to the Accounts

6 Income from other trading activities

Bar & Cafe Letting
Hall Lettings
7
Other income
Grants
Furlough Grants
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
£
15,375
17,802
33,177
Unrestricted
£
8,000
322
8,322		 Total
2022
£
15,375
17,802
33,177
Total
2022
£
8,000
322
8,322		 Total
2021
£
12,490
2,719
15,209
Total
2021
£
18,097
4,676
22,773
Unrestricted
£
9,285
9,285
Unrestricted
£
7,390
29,692
1,264
3,079
41,425
2022
7,390
7,390
2022
£
235
235		 Total
2022
£
9,285
9,285
Total
2022
£
7,390
29,692
1,264
3,079
41,425		 Total
2021
£
6,491
6,491
Total
2021
£
5,226
10,949
2,661
1,721
20,557
2021
5,226
5,226
2021
£
600
600

Page 13

Brockham Village Hall Notes to the Accounts

12 Creditors: amounts falling due within one year

Trade creditors
Other creditors
Accruals
13 Movement in funds
Restricted funds:
Unrestricted funds:
General funds
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
2021
29,306
29,306		 2022
£
2,381
180
400
2,961
Incoming
resources
(including
other
gains/losses
)
£
41,500
41,500
At 1 April
2021
£		 Resources
expended
£
(50,710)
(50,710)
Unrestricted
funds
£
20,096
20,096
Cash flows
£		 2021
£
1,067
-
400
1,467
At 31
March
2022
£
20,096
20,096
Total
£
20,096
20,096
At 31
March
2022
£
30,173 (7,351) 22,822
30,173
30,173		 (7,351)
(7,351)		 22,822
22,822
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 14

Brockham Village Hall Detailed Statement of Financial Activities

for the year ended 31 March 2022

Income and endowments from:
Donations and legacies
Donations received
Charitable activities
Grants Received
Other trading activities
Bar & Cafe Letting
Hall Lettings
Other
Grants
Furlough Grants
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
Rates
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		 Unrestricted
funds
2022
£
1
1
-
-
15,375
17,802
33,177
8,000
322
8,322
41,500
9,285
9,285
9,285
7,390
7,390
392
8,659
15,697
4,944
29,692
48
-
-		 Total funds
2022
£
1
1
-
-
15,375
17,802
33,177
8,000
322
8,322
41,500
9,285
9,285
9,285
7,390
7,390
392
8,659
15,697
4,944
29,692
48
-
-		 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

Page 15

Brockham Village Hall Detailed Statement of Financial Activities

Software, IT support and related
costs
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 (expenditure)/income
Net (expenditure)/income before
other gains/(losses)
Other Gains
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward		 390
204
48
574
1,264
1,939
1,140
3,079
41,425
50,710
-
(9,210)
(9,210)
-
(9,210)
29,306
20,096		 390
204
48
574
1,264
1,939
1,140
3,079
41,425
50,710
-
(9,210)
(9,210)
-
(9,210)
29,306
20,096		 212
-
20
597
2,661
1,151
570
1,721
20,557
27,048
-
13,126
13,126
-
13,126
16,180
29,306

Page 16

IRmark: 4DT2TA4E27M275WCQHJNGR2QWW77TOAV

Brockham Village Hall T/A Brockham Village Hall (UTR: 3500214883) - Prepared by: H&L Associates on 09/11/2022 at 15:30

Adjustment of Profits Computation

Turnover from Trade or Profession - Profit Per Accounts - - Adjusted Trading Profits

For period 01/04/2021 to 31/03/2022

Page 1

Corporation Tax Calculation
Adjusted
Trading
Profits
Bank, etc.
Interest &
NTLR Profits
Property
Business
Profits
Non-trading
Gains on
IFAs
Chargeable
Gains
Current Period Profits
-
-
-
-
-
Brought Forward
Losses/Deficits used in
this Computation
Pre
1st
April
2017
Trading Losses
-
NTLR Deficits
-
-
-
-
Property Business Losses
-
-
-
-
-
Non-trading Losses on Intangible Fixed Assets
-
-
-
-
-
Post
1st
April
2017
Trading Losses
-
-
-
-
-
NTLR Deficits
-
-
-
-
-
Property Business Losses
-
-
-
-
-
Non-trading Losses on Intangible Fixed Assets
-
-
-
-
-
Sub-totals
-
-
-
-
-		 Corporation Tax Calculation
Adjusted
Trading
Profits
Bank, etc.
Interest &
NTLR Profits
Property
Business
Profits
Non-trading
Gains on
IFAs
Chargeable
Gains
Current Period Profits
-
-
-
-
-
Brought Forward
Losses/Deficits used in
this Computation
Pre
1st
April
2017
Trading Losses
-
NTLR Deficits
-
-
-
-
Property Business Losses
-
-
-
-
-
Non-trading Losses on Intangible Fixed Assets
-
-
-
-
-
Post
1st
April
2017
Trading Losses
-
-
-
-
-
NTLR Deficits
-
-
-
-
-
Property Business Losses
-
-
-
-
-
Non-trading Losses on Intangible Fixed Assets
-
-
-
-
-
Sub-totals
-
-
-
-
-		 Corporation Tax Calculation
Adjusted
Trading
Profits
Bank, etc.
Interest &
NTLR Profits
Property
Business
Profits
Non-trading
Gains on
IFAs
Chargeable
Gains
Current Period Profits
-
-
-
-
-
Brought Forward
Losses/Deficits used in
this Computation
Pre
1st
April
2017
Trading Losses
-
NTLR Deficits
-
-
-
-
Property Business Losses
-
-
-
-
-
Non-trading Losses on Intangible Fixed Assets
-
-
-
-
-
Post
1st
April
2017
Trading Losses
-
-
-
-
-
NTLR Deficits
-
-
-
-
-
Property Business Losses
-
-
-
-
-
Non-trading Losses on Intangible Fixed Assets
-
-
-
-
-
Sub-totals
-
-
-
-
-		 Total Profits
-
-
-
Trading Losses carried back from later period
-
-
-
-
-
Current Period
Losses/Deficits used in
this Computation
against General Profits		 Pre
1st
April
2017
Post
1st
April
2017
Qualifying Donations
-		 -
-
-
Used Against Total Profits
-
Charges Surrendered as Group Relief
-
Group Relief
Group Relief for Carried Forward Losses
Profits Chargeable to Corporation Tax
-

For period 01/04/2021 to 31/03/2022

Page 2

IRmark: 4DT2TA4E27M275WCQHJNGR2QWW77TOAV

Brockham Village Hall T/A Brockham Village Hall (UTR: 3500214883) - Prepared by: H&L Associates on 09/11/2022 at 15:30

Corporation Tax Payable Financial Amount Rate of tax
Year of Profit % Tax
2021 - -
Corporation Tax Chargeable -
Losses Memorandum
Pre 1 April 2017 Post 1 April 2017
Adjusted Property Non-trading Adjusted Property Non-trading
Trading NTLR Business Losses on Trading NTLR Business Losses on
Losses Deficits Losses IFAs Losses Deficits Losses IFAs
Brought Forward - - - - - - - -
Used in this Computation - - - - - - - -
Surrendered for Group Relief - - - -
Current Period - - - - - - - -
Surrendered for Group Relief - - - - - - - -
Carried back to Earlier Period - - - -
Terminal loss/April 2020 -
March 2022 loss carry back N
claim? [Y/N]
Carried Forward Losses After Reliefs Taken - - - - - - - -
Company in a group? [Y/N] N

For period 01/04/2021 to 31/03/2022

Page 3

IRmark: 4DT2TA4E27M275WCQHJNGR2QWW77TOAV

Brockham Village Hall T/A Brockham Village Hall (UTR: 3500214883) - Prepared by: H&L Associates on 09/11/2022 at 15:30

Calculation of Brought Forward Losses Restriction

Qualifying profits: Post 1 April 2017 profits chargeable to corporation tax Trading
profit
-		 Non Trading
Profit
-		 Total
-
Deductions allowance (5,000,000) - (5,000,000)
Relevant profits
50% of relevant profits [if relevant profits > 0]
Deductions allowance		 -
-
5,000,000
5,000,000
-
-		 -
-
-
-
-
-
-
-
5,000,000
Relevant maximum post 1 April 2017 brought forward losses available 5,000,000
Total profits in the period
Deductions allowance: Post 1 April 2017 brought forward losses claimed		 -
-

For period 01/04/2021 to 31/03/2022

Page 4

IRmark: 4DT2TA4E27M275WCQHJNGR2QWW77TOAV

Brockham Village Hall T/A Brockham Village Hall (UTR: 3500214883) - Prepared by: H&L Associates on 09/11/2022 at 15:30

HM Revenue & Customs

Company Tax Return CT600 (2022) Version 3

for accounting periods starting on or after 1 April 2015

Your Company Tax Return

If we send the company a 'Notice' to deliver a Company Tax Return it has to comply by the filing date or we charge a penalty, even if there is no tax to pay.

A return includes a Company Tax Return form, any supplementary pages, accounts, computations and any relevant information. The CT600 Guide tells you how the return must be formatted and delivered. It contains general information you may need to deliver your return, links to more detailed advice and box-by–box guidance for this form and the supplementary pages.

The forms in the CT600 series set out the information we need and provide a standard format for calculations.

Company information
1
Company name		 Brockham Village Hall
2
Company registration number		 CE012440
3
Tax reference		 3500214883
4
Type of company		 8

Northern Ireland
Put an ‘X’ in the appropriate box(es) below
5
NI trading activity		 6
SME
7
NI employer		 8
Special circumstances

About this return

This is the tax return for the company named above, for the period below

This is the tax return for the company named above, for the period below This is the tax return for the company named above, for the period below This is the tax return for the company named above, for the period below This is the tax return for the company named above, for the period below This is the tax return for the company named above, for the period below This is the tax return for the company named above, for the period below
30 from DD/MM/YYYY
35		 to DD/MM/YYYY
01/04/2021 ct2022v1 31/03/2022
Put an ‘X’ in the appropriate box(es) below
40 A repayment is due for this return period
45 Claim or relief affecting an earlier period
50 Making more than one return for this company now
55 This return contains estimated figures
60 Company part of a group that is not small
65 Notice of disclosable avoidance schemes
Transfer Pricing
70 Compensating adjustment claimed
75 Company qualifies for SME exemption

For period 01/04/2021 to 31/03/2022

Page 1

IRmark: 4DT2TA4E27M275WCQHJNGR2QWW77TOAV

Brockham Village Hall T/A Brockham Village Hall (UTR: 3500214883) - Prepared by: H&L Associates on 09/11/2022 at 15:30

- About this return continued
Accounts and computations
80 I attach accounts and computations for the period to which this return relates X
85 I attach accounts and computations for a different period
90 If you are not attaching the accounts and computations, explain why
PDF accounts attached with explanation
Supplementary pages enclosed
95 Loans and arrangements to participators by close companies -form CT600A
100 Controlled foreign companies and foreign permanent establishment exemptions -form CT600B
105 Group and consortium -form CT600C
110 Insurance -form CT600D
115 Charities and Community Amateur Sports Clubs (CASCs) -form CT600E X
120 Tonnage Tax -form CT600F
125 Northern Ireland -form CT600G
130 Cross-border Royalties -form CT600H
135 Supplementary charge in respect of ring fence trades -form CT600I
140 Disclosure of Tax Avoidance Schemes -form CT600J
141 Restitution Tax -form CT600K
142 Research and Development -form CT600L
.
143 Freeports –form CT600M

Tax calculation

Turnover
145
Total turnover from trade		 -
150
Banks, building societies, insurance companies and other financial concerns

–put an ‘X’ in this box if you do not have a recognised turnover and have not made an entry in box 145
Income
155
Trading profits		 -
160
Trading losses brought forward set against trading profits		 -
165
Net trading profits –box 155 minus box 160		 -
170
Bank, building society or other interest, and profits from
non-trading loan relationships		 -
172
Put an ‘X’ in box 172 if the figure in box 170 is net of carrying back a deficit from a later accounting period

For period 01/04/2021 to 31/03/2022

Page 2

IRmark: 4DT2TA4E27M275WCQHJNGR2QWW77TOAV

Brockham Village Hall T/A Brockham Village Hall (UTR: 3500214883) - Prepared by: H&L Associates on 09/11/2022 at 15:30

- Income continued
175
Annual payments not otherwise charged to Corporation Tax
and from which Income Tax has not been deducted		 -
180
Non-exempt dividends or distributions from non-UK resident companies		 -
185
Income from which Income Tax has been deducted		 -
190
Income from a property business		 -
195
Non-trading gains on intangible fixed assets		 -
200
Tonnage Tax profits		 -
205
Income not falling under any other heading		 -
Chargeable gains
210
Gross chargeable gains		 -
215
Allowable losses including losses brought forward		 -
220
Net chargeable gains -box 210 minus box 215		 -
Profits before deductions and reliefs
225
Losses brought forward against certain investment income		 -
230
Non-trade deficits on loan relationships (including interest) and derivative contracts
(financial instruments) brought forward set against non-trading profits		 -
235
Profits before other deductions and reliefs -net sum of boxes 165 to 205 and 220
minus sum of boxes 225 and 230		 -

Deductions and reliefs
240
Losses on unquoted shares		 -
245
Management expenses		 -
250
UK property business losses for this or previous accounting period		 -
255
Capital allowances for the purposes of management of the business		 -
260
Non-trade deficits for this accounting period from loan relationships and derivative
contacts (financial instruments)		 -

For period 01/04/2021 to 31/03/2022

Page 3

IRmark: 4DT2TA4E27M275WCQHJNGR2QWW77TOAV

Brockham Village Hall T/A Brockham Village Hall (UTR: 3500214883) - Prepared by: H&L Associates on 09/11/2022 at 15:30

- Deductions and reliefs continued
263
Carried forward non-trade deficits from loan relationships and derivative contracts
(financial instruments)		 -
265
Non-trading losses on intangible fixed assets		 -
275
Total trading losses of this or a later accounting period		 -
280
Put an ‘X’ in box 280 if amounts carried back from later accounting periods are
included in box 275
285
Trading losses carried forward and claimed against total profits		 -
290
Non-trade capital allowances		 -
295
Total of deductions and reliefs –total of boxes 240 to 275, 285 and 290		 -
300
Profits before qualifying donations and group relief –box 235 minus box 295		 -
305
Qualifying donations		 -
310
Group relief		 -
312
Group relief for carried forward losses		 -
315
Profits chargeable to Corporation Tax –box 300 minus boxes 305, 310 and 312		 -
320
Ring fence profits included		 -
325
Northern Ireland profits included		 -

Tax calculation

Enter how much profit has to be charged and at what rate

Financial
year (yyyy)		 Amount of profit Rate of tax
%		 Tax Tax
330 335 - 340 - 345 -
350 - 355 360 -
365 - 370 375 -
380 385 - 390 - 395 -
400 - 405 410 -
415 - 420 425 -
Corporation Tax -total of boxes 345, 360, 375, 395, 410 and 425 430 -
Marginal relief for ring fence trades 435 -
Corporation Tax chargeable -box 430 minus box 435 440 -

For period 01/04/2021 to 31/03/2022

Page 4

IRmark: 4DT2TA4E27M275WCQHJNGR2QWW77TOAV

Brockham Village Hall T/A Brockham Village Hall (UTR: 3500214883) - Prepared by: H&L Associates on 09/11/2022 at 15:30

Reliefs and deductions in terms of tax
445
Community Investment Relief		 -
450
Double Taxation Relief		 -
455
Put an ‘X’ in box 455 if box 450 includes an underlying Rate relief claim
460
Put an ‘X’ in box 460 if box 450 includes any amount carried back from a later
period
465
Advance Corporation Tax		 -
470
Total reliefs and deduction in terms of tax -total of boxes 445, 450 and 465		 -
Coronavirus support schemes and overpayments (see CT600 guide for definitions)
471
Coronavirus Job Retention Scheme (CJRS) received		 322
472
CJRS entitlement		 322
473
CJRS overpayment already assessed or voluntary disclosed		 -
474
Other coronavirus overpayments		 -
Calculation of tax outstanding or overpaid
475
Net Corporation Tax liability – box 440 minus box 470		 -
480
Tax payable on loans and arrangements to participators		 -
485
Put an ‘X’ in box 485 if you completed box A70 in the supplementary pages
CT600A
490
Controlled Foreign Companies (CFC) tax payable		 -
495
Bank levy payable		 -
496
Bank surcharge payable		 -
500
CFC tax, bank levy and bank surcharge payable –total of box 490, 495 and 496		 -
505
Supplementary charge (ring fence trades) payable		 -
510
Tax chargeable –total of boxes 475, 480, 500 and 505		 -
515
Income Tax deducted from gross income included in profits		 -
520
Income Tax repayable to the company		 -
525
Self-assessment of tax payable before restitution tax and coronavirus support
scheme overpayments –box 510 minus box 515		 -

For period 01/04/2021 to 31/03/2022

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- Calculation of tax outstanding or overpaid continued
526
Coronavirus support schemes overpayment now due –total of boxes 471 and 474
 -
minus boxes 472 and 473
527
Restitution tax		 -
528
Self-assessment of tax payable – total of boxes 525, 526 and 527		 -
Tax reconciliation
530 Research and Development credit -
535 (Not currently used)
540 Creative tax credit -
545
Total of Research and Development credit, and creative tax credit –total box 530 to
540		 -
550 Land remediation tax credit -
555 Life assurance company tax credit -
560
Total land remediation and life assurance company tax credit –total box 550 and
555		 -
565
Capital allowances first-year tax credit		 -
570
Surplus Research and Development credits or creative tax credit payable –box 545
minus box 525		 -
575
Land remediation or life assurance company tax credit payable –total of boxes 545
and 560 minus boxes 525 and 570		 -
580
Capital allowances first-year tax credit payable –boxes 545, 560 and 565 minus
boxes 525 570 and 575		 -
,
585
Ring fence Corporation Tax included		 -
586
NI Corporation Tax included		 -
590
Ring fence supplementary charge included		 -
595
Tax already paid (and not already repaid)		 -
600
Tax outstanding –box 525 minus boxes 545, 560, 565 and 595		 -
605
Tax overpaid including surplus or payable credits –total sum of boxes 545, 560,
565 and 595 minus 525		 -

For period 01/04/2021 to 31/03/2022

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- Tax reconciliation continued
610
Group tax refunds surrendered to this company		 -
615
Research and Development expenditure credits
surrendered to this company		 -
Exporter information
During the return period, did the company export goods and/or services to individuals, enterprises or
organisations outside the United Kingdom (UK)?
616
Yes - goods		 617
Yes – services		 618 No – neither
Indicators and information
620
Franked investment income/Exempt ABGH distributions		 -
625
Number of 51% group companies		 -
Put an ‘X’ in the relevant boxes, if in the period, the company:
630
should have made (whether it has or not) instalment payments as a large company under the Corporation Tax
(Instalment Payments) Regulations
631
should have made (whether it has or not) instalment payments as a very large company under the Corporation
Tax (Instalment Payments) Regulations
635
is within a group payments arrangement for the period
640
has written down or sold intangible assets
645
has made cross-border royalty payments
647
Eat Out to Help Out Scheme: reimbursed discounts included as taxable
income		 -

Information about enhanced expenditure

Research and Development (R&D) or creative enhanced expenditure
650
Put an ‘X’ in box 650 if the claim is made by a small or medium-sized enterprise (SME), including a SME
subcontractor to a large company
655
Put an ‘X’ in box 655 if the claim is made by a large company
660 R&D enhanced expenditure -
665 Creative enhanced expenditure -
670
R&D and creative enhanced expenditure - total box 660 and 665		 -
675
R&D enhanced expenditure of an SME on work sub contracted
to it by a large company		 -
680
Vaccine research expenditure		 -
Land remediation enhanced expenditure
685
Enter the total enhanced expenditure		 -

For period 01/04/2021 to 31/03/2022

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Information about capital allowances and balancing charges

Allowances and charges in calculation of trading profits and losses
Capital allowances Balancing charges
Annual investment allowance 690 -
Machinery and plant - super-deduction 691 - 692 -
Machinery and plant - special rate allowance 693 - 694 -
Machinery and plant - special rate pool 695 - 700 -
Machinery and plant - main pool 705 - 710 -
Structures and buildings 711 -
Business premises renovation 715 - 720 -
Other allowances and charges 725 - 730 -
Capital allowances Disposal value
Electric charge-points 713 - 714 -
Enterprise zones 721 - 722 -
Zero emissions goods vehicles 723 - 724 -
Zero emissions cars 726 - 727 -

Allowances and charges not included in calculation of trading profits and losses

Capital allowances Balancing charges
Annual investment allowance 735 -
Structures and buildings 736 -
Business premises renovation 740 - 745 -
Machinery and plant - super-deduction 741 - 742 -
Machinery and plant - special rate allowance 743 - 744 -
Other allowances and charges 750 - 755 -
Capital allowances Disposal value
Electric charge-points 737 - 738 -
Enterprise zones 746 - 747 -
Zero emissions goods vehicles 748 - 749 -
Zero emissions cars 751 - 752 -

For period 01/04/2021 to 31/03/2022

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Qualifying expenditure
760
Machinery and plant on which first year allowance is claimed		 -
765
Designated environmentally friendly machinery and plant		 -
770
Machinery and plant on long-life assets and integral features		 -
771
Structures and buildings		 -
772
Machinery and plant - super-deduction		 -
773
Machinery and plant - special rate allowance		 -
775
Other machinery and plant		 -

Losses, deficits and excess amounts

Amount arising
Amount Maximum available for surrender as
group relief
Losses of trades carried on wholly or partly in
the UK		 780 - 785 -
Losses of trades carried on wholly outside the
UK		 790 -
Non-trading deficits on loan relationships and
derivative contracts		 795 - 800 -
UK property business losses 805 - 810 -
Overseas property business losses 815 -
Losses from miscellaneous transactions 820 -
Capital losses 825 -
Non-trading losses on intangible fixed assets 830 - 835 -

Excess amounts
Amount Maximum available for surrender as
group relief
Non-trading capital allowances 840 -
Qualifying donations 845 -
Management expenses 850 - 855 -

For period 01/04/2021 to 31/03/2022

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Northern Ireland information
856 Amount of group relief claimed which relates to NI trading
losses used against rest of UK/mainstream profits		 -
857 Amount of group relief claimed which relates to NI trading
losses used against NI trading profits		 -
858 Amount of group relief claimed which relates to rest of
UK/mainstream losses used against NI trading profits		 -

Overpayments and repayments

Small repayments
860 Do not repay sums of - or less.
Read the overpayments and repayments section of the Company Tax Return Guide for specific guidance on when and how to
make an entry in this box.
Repayments for the period covered by this return
865 Repayment of Corporation Tax -
870 Repayment of Income Tax -
875 Payable Research and Development tax credit -
880 Payable Research and Development expenditure credit -
885 Payable creative tax credit -
890 Payable land remediation or life assurance company tax credit -
895 Payable capital allowances first-year tax credit -

Surrender of tax refund within group

Including surrenders under the Instalment Payments Regulations.

Including surrenders under the Instalment Payments Regulations. Including surrenders under the Instalment Payments Regulations. Including surrenders under the Instalment Payments Regulations. Including surrenders under the Instalment Payments Regulations. Including surrenders under the Instalment Payments Regulations. Including surrenders under the Instalment Payments Regulations.
900 The following amount is to be surrendered -
Put an 'X' in the appropriate box(es) below
the joint Notice is attached 905
or
will follow 910
915 Please stop repayment of the following amount until we send you the Notice -

For period 01/04/2021 to 31/03/2022

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Bank details (for person to whom a repayment is to be made)
920 Name of bank or building society
925 Branch sort code
930 Account number
935 Name of account
940 Building society reference

Payments to a person other than the company
945 Complete the authority below if you want the repayment to be made to a person other than the company
I, as (enter status - company secretary, treasurer, liquidator or authorised agent, etc.)
950 of (enter company name)
955 authorise (enter name)
960 of address(enter address)
Postcode
965 Nominee reference
to receive payment on company's behalf
970 Name

Declaration

Declaration

I declare that the information I have given on this Company Tax Return and any supplementary pages is correct and complete to the best of my knowledge and belief.

I understand that giving false information in the return, or concealing any part of the company’s profits or tax payable, can lead to both the company and me being prosecuted.

975 Name
Paul Williams		 Paul williams (Nov 9, 2022 16:19 GMT)
~~Paul williams~~		 Paul williams (Nov 9, 2022 16:19 GMT)
~~Paul williams~~
980 Date DD/MM/YYYY
09/11/2022 09/11/2023
985 Status
Trustee

For period 01/04/2021 to 31/03/2022

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Brockham Village Hall T/A Brockham Village Hall (UTR: 3500214883) - Prepared by: H&L Associates on 09/11/2022 at 15:30

Company Tax Return – supplementary page Charities and Community Amateur Sports Clubs (CASCs) HM Revenue & Customs CT600E (2015) Version 3 for accounting periods starting on or after 1 April 2015

Guidance

Guidance about when and how to complete this supplementary page can be found in the CT600 Guide.

For further information read What supplementary pages do I need to complete and include as part of the Company Tax Return? to find out what supplementary pages you need to complete.

Also, read the Important points about all supplementary pages and CT600E – Charities and Community Amateur Sports Clubs (CASCs) for further guidance about completing this supplementary page.

Company information
E1 Company name Brockham Village Hall
E2 Tax reference 3500214883
Period covered by this supplementary page (cannot exceed 12 months)
E3 from DD/MM/YYYY 01/04/2021
E4 to DD/MM/YYYY 31/03/2022

Claims to exemption (this section should be completed in all cases)
Charity/CASC repayment reference E5
Charity Commission registration number, or Scottish
Charity number (if applicable)		 E10 1175919
Put an ‘X’ in the relevant box if during the period covered by these supplementary pages:
The company was a charity/CASC and is claiming
exemption from all tax on all or part of its income and		 E15 X

gains (Also put an ‘X’ in box E15 if the company was a
charity/CASC but had no income or gains in the period)
All income and gains are exempt from tax and have
been will be applied for charitable or qualifying purposes		 E20 X
, ,
only
Some of the income and gains may not be exempt or
have not been applied for charitable or qualifying		 E25

purposes only, and I have completed form CT600
I claim exemption from tax
Name E30 Paul Williams
Status E35 Trustee
Date_DD/MM/YYYY_ E40 09/11/2022

For period 01/04/2021 to 31/03/2022

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Repayments

To make a repayment claim for the period covered by these supplementary pages, please register and enrol to use the Charities Online service. See CT600 guide for further information. E45 Put an ‘X’ in the box if during the period covered by these supplementary pages you have over claimed tax

Information required

Enter details of any income received from the following sources, claimed as exempt from tax in the hands of the charity/CASC. Enter the figure included in the charity's/CASC'S accounts for the period covered by this return.

Non-exempt amounts should be entered on the form CT600 in the appropriate boxes.

Enter details of any income received from the following sources, claimed as exempt from tax in the hands of the charity/CASC.
Enter the figure included in the charity's/CASC'S accounts for the period covered by this return.
Non-exempt amounts should be entered on the form CT600 in the appropriate boxes.		 Enter details of any income received from the following sources, claimed as exempt from tax in the hands of the charity/CASC.
Enter the figure included in the charity's/CASC'S accounts for the period covered by this return.
Non-exempt amounts should be entered on the form CT600 in the appropriate boxes.		 Enter details of any income received from the following sources, claimed as exempt from tax in the hands of the charity/CASC.
Enter the figure included in the charity's/CASC'S accounts for the period covered by this return.
Non-exempt amounts should be entered on the form CT600 in the appropriate boxes.		 Enter details of any income received from the following sources, claimed as exempt from tax in the hands of the charity/CASC.
Enter the figure included in the charity's/CASC'S accounts for the period covered by this return.
Non-exempt amounts should be entered on the form CT600 in the appropriate boxes.
Type of income Amount
Enter total turnover from exempt charitable trading activities E50 -
Investment income - exclude any amounts included on form CT600 E55 -
UK land and building - exclude any amounts included on form CT600 E60 -
Gift Aid - exclude any amounts included on form CT600 E65 -
From other charities - exclude any amounts included on form CT600 E70 -
Gifts of shares or securities received E75 -
Gifts of real property received E80 -
Other sources (not included above) E85 -
Total of boxes E50 to E85 E90 -
Enter details of expenditure as shown in the charity's/CASC's accounts for the period covered by these supplementary pages
Type of expenditure Amount
Trading costs in relation to exempt charitable activities (in box E50) E95 -
UK land and buildings costs in relation to exempt charitable activities (in
box E60)		 E100 -
All general administration/governance costs E105 -
All grants and donations made within the UK E110 -
All grants and donations made outside the UK E115 -
Other expenditure not included above, or not used in calculating figures
entered on the form CT600		 E120 -
Total of boxes E95 to E120 E125 -

For period 01/04/2021 to 31/03/2022

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Information required
Charity/CASC assets
Disposals in period Held at the end of the period
(total consideration received) (use accounts figures)
Tangible fixed assets E130 - E135 -
UK investments E140 - E145 -
(excluding controlled companies)
Shares in, and loans to, controlled
companies		 E150 - E155 -
Overseas investments E160 - E165 -
Loans and non-trade debtors E170 -
Other current assets E175 -
Qualifying investments and loans E180
Applies to charities only. See CT600 guide
Value of any non-qualifying investments and loans E185 -
Applies to charities only. See CT600 guide
Number of subsidiary or associated companies the charity controls at the end of
the period Exclude companies that were dormant throughout the period		 E190 -
.

For period 01/04/2021 to 31/03/2022

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UTR: 3500214883

Corporation Tax Return for Period 01/04/2021 to 31/03/2022 for Brockham Village Hall T/A Brockham Village Hall

Corporation Tax Payment Schedule

Corporation Tax Payment Schedule

Corporation tax due after deduction of any income tax Corporation tax due after deduction of any income tax 0.00
Tax credits 0.00
Tax already paid 0.00
Tax outstanding 0.00
l payment date (non-quarterly payer)
Balancing payment 01 January 2023

Normal payment date (non-quarterly payer)

Page 1 of 1

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BrockhamVillageHall_UTR3500214883_31-03-2 022_Accounts

Final Audit Report

2022-11-09

Created: 2022-11-09 By: lisa Harrison (info@hlassociates.co.uk) Status: Signed Transaction ID: CBJCHBCAABAA5eZ949RgD8RJ63X_SWCy_8AgXov_T5mA

"BrockhamVillageHall_UTR3500214883_31-03-2022_Accounts" History

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

2022-11-09 - 3:33:47 PM GMT- IP address: 86.176.72.182

Document emailed to pwilliams71@btinternet.com for signature

2022-11-09 - 3:35:44 PM GMT

Email viewed by pwilliams71@btinternet.com

2022-11-09 - 4:00:29 PM GMT- IP address: 104.28.89.81

Signer pwilliams71@btinternet.com entered name at signing as Paul williams

2022-11-09 - 4:19:34 PM GMT- IP address: 86.153.4.109

Signature Date: 2022-11-09 - 4:19:36 PM GMT - Time Source: server- IP address: 86.153.4.109

Document emailed to brian@harrisonlittlefield.co.uk for signature

2022-11-09 - 4:19:37 PM GMT

Email viewed by brian@harrisonlittlefield.co.uk

2022-11-09 - 4:20:50 PM GMT- IP address: 86.176.72.182

Signer brian@harrisonlittlefield.co.uk entered name at signing as Brian Littlefield

2022-11-09 - 4:21:22 PM GMT- IP address: 86.176.72.182

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

Signature Date: 2022-11-09 - 4:21:24 PM GMT - Time Source: server- IP address: 86.176.72.182

Agreement completed.

2022-11-09 - 4:21:24 PM GMT