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2021-12-31-accounts

EAST HORSLEY VILLAGE HALL CIO

CHAIRMAN’S REPORT FOR 2021

This report covers the calendar year 2021, and is prepared by the Vice Chairman of Trustees – the Chairman retired at the end of December 2021, and, as yet, has not been replaced.

2021 was an eventful year, given the changing covid restrictions during the first part of the year. This was followed by our preparation for a full re-opening of the hall from the September, given some groups were still nervous about returning.

But by the end of December, all their meetings were operating successfully within the social distancing rules we retained. We also continued the provision of electronic sanitiser units throughout the building.

Our income was affected though by lack of hire income during the hall’s closure during the first half of the year, exacerbated by having to return some hire fees or give credits for cancelled bookings due to covid restrictions during 2020. This was somewhat alleviated through furlough payments and grants, as well as rental income from the new Parish Council Office we had created.

Staff were furloughed during much of the first part of the year, although we took the opportunity of the hall’s closure for the caretaker to undertake refurbishment of our kitchens.

Subsequently we recruited a new Hall Manager (on a temporary six month basis) and Resident Caretaker, both of whom took up post in the August. We also made new appointments to our Trustees.

We have continued to make improvements to our premises and equipment, including significant enhancements to our IT provision and support. Part of this involved the setting up of an IT based booking and invoicing system (Hallmaster) for our hires – this has been very successful, and our hirers have quickly adapted to its use. It is proving to be far more efficient and administratively useful than our previous paper based system.

In conclusion, the hall is operating smoothly and effectively following the recent upheavals cause by covid, with a number of upgrades to our provision having been completed. Our finances are also looking healthy.

Dr Shirley Goodwin

Vice Chairman Trustees

September 2022

EAST HORSLEY VILLAGE HALL CHARITY NO: 1180168 STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST DECEMBER 2021

Note £
INCOME
Hire Charges 1 55,317
Service Charges -
Storage Charges 1,331
Interest and Dividends: -
COIF Interest -
CoIF Dividends 525
Donation -
Other Income 24,764
Insurance Claim 2 5,513
EXPENDITURE
Salaries 3 42,277
Employer Pension Contributions 1,109
Payroll & HR Services 1,737
Heating and Lighting (net) 4 8,581
Cleaning 1,901
Cleaning Materials -
Rates and Water 5 394
Telephone 635
Insurance 2,232
Repairs and Maintenance 21,416
Printing, Postage and Stationery 6 420
New Equipment 2 5,705
Computer and Software 2,529
Website 593
Accountancy Fees 2,226
Independent Examination of Accounts 540
Legal & Professional Fees 12,499
Miscellaneous Expenses 40
Depreciation 4,145
Bad Debt Provision -

OPERATING RESULT

OTHER RECOGNISED GAINS AND LOSSES Gain in Investment Asset Valuations

NET RESULT FOR THE YEAR/PERIOD

Year Ended
Dec 31, 21
£
87,450
108,978
- 21,529		 £
38,031
1,465
859
-
4
514
300
23,184
-		 Year Ended
Dec 31, 20
£









64,358




















68,661
37,962
1,277
-
7,433
1,607
1,540
848
475
2,229
5,054
31
850
96
533
980
540
2,983
81
4,145
-
- 4,303

10,246 5,028

- 11,283

725

EAST HORSLEY VILLIAGE HALL CHARITY NO: 1180168 BALANCE SHEET AS AT 31ST DECEMBER 2021

Note
ASSETS
Fixtures & Fittings
Cash in Hand and at Bank
7
Hiring Fees Outstanding
Prepayments and Accrued Income
8
Charities Investment Funds
COIF Deposit Account
COIF Accumulation Units at Valuation
COIF Income Unts at Valuation
CURRENT LIABILITIES
Hiring Fees Paid in Advance
9
Sundry Creditors
10
Accruals
11
TOTAL NET ASSETS
BUILDING RESERVE
Balance b/fwd/transferred on incorporation
12
Transfer from accumulated Surplus
ACCUMULATED SURPLUS
Balance b/fwd/transferred on incorporation
Net Result for the Year 2020
Surplus/(Defcit)
Less Transfer to Building reserve		 £
26,536
16,488
-
2,175
2,553
52,070
20,396
- 8,944
- 2,027
- 2,266
-
-
117,539
725
- 11,283		 Dec 31
2021
£







120,217



- 13,236
106,981


-





106,981
106,981
-
106,981
£
30,681
35,792
1,552
2,735
2,028
44,358
17,862
- 10,042
- 2,614
- 4,089		 Dec 31
2020
£







135,008



- 6,703
128,305

18,000 4,500 22,500 99,539 725 - 100,264 - 4,500 95,764 118,264

Note:

Hire Income

Office Parish Council Mtg Room Income

New Equipment Costs of £5,705 relating to the insurance claim for £5,513. This related to the chairs that were damaged

Staff Salaries - Admin Staff Salaries - Caretaker/Cleaner

Electricity

Gas

Gas & Electricity Re-Charged

General Rates Water Rates

Office Expenses Printing, Postage and Stationery

Barclays Current Account Barclays Deposit Account Lloyd Bank Deposit Lloyd Current Account Lloyds Business Account Petty Cash

Ansvar Insurance 12.09.21 to 11.09.22 Insurance Chge 12.09.21 to 31.12.21 Dormakaba Contract 01.01.22 to 19.09.22 Electricity Adj re: payment on account

Hiring Fees Paid in Advance

Other Debtors - credit balance c/f from Sage

Ansvar Insurance 12.09.21 to 11.09.22 - Invoice 13.09.21 ANSVAR INSURANCE UK CCP 2281626 - Payment 11.11.21 ANSVAR INSURANCE UK CCP 2281626 - Payment 13.12.21

ABJ Bookkeeping Prov YE 31.12.21 Gas Provision Dec 21 Music Licence Prov 6.10 to 31.12.21 Music Licence Prov 2020/21 Independent Examiner's Fee 2021 Window Cleaning Dec 21

£18,000 relating the Building Reverse have now been moved back the Acc

48,317 7,000 55,317

.

23,473 18,805 42,277 9,170 709 - 1,297 8,581 191 203 394 403 16 420 0.01 0.27 0.01 16,323.81 150.00 14.05 16,488 2,533 - 763 176 229 2,175

6,704

This balance grouped together in the prepayment account

This balance grouped together in the prepayment account

2,240 8,944

2,533 - 253 - 253 2,027

500.00 64.70 92.38 993.71 540.00 75.00 2,265.79

umulated Surplus Account

t in Quickbooks (Grouped with Supplier prepayment & Hirers Prepayments

t in Quickbooks (Grouped with Supplier prepayment & Hirers Prepayments

East Horsley Village Hall Financial Activities

January - December 2021

Income
COIF Dividend/Interest Earned
Grant
Hire Income
Insurance Claim
Ofce Parish Council Mtg Room Income
Storage Charge Income
Total Income
Total
Expenditures
Accountancy - Bookkeeping Fees
Cleaning & Materials Costs
Depreciation Costs
Electricity
Employer Pension
Gas
Gas & Electricity Re-Charged
General Rates
Independent Examination of Accounts Fee
Insurance Claim Purchases
Insurances
IT Computer & Software
Legal
Ofce Expenses
Payroll & HR Services
Printing, Postage and Stationery
Professional Fees
Repairs & Maintenance
Staf Salaries - Admin
Staf Salaries - Caretaker/Cleaner
Telephone & Fax
Water Rates
Website Costs
Total Expenditures
Net Operating Income
Other Income
Gains in Investment Asset Valuations
Total Other Income
Net Other Income
Net Income/(Expenditure)		 Total
524.66
24,764.26
48,317.32
5,513.01
6,999.96
1,330.60
£ 87,449.81
£ 87,449.81
2,226.00
1,901.44
4,144.98
9,170.04
1,108.59
708.55
-1,297.25
190.79
540.00
5,705.16
2,232.47
2,528.58
12,498.59
403.18
1,737.20
16.32
40.00
21,415.90
23,472.82
18,804.50
634.70
202.92
592.84
£ 108,978.32
-£ 21,528.51
10,245.71
£ 10,245.71
£ 10,245.71
-£ 11,282.80

Sunday, Jul 24, 2022 04:06:00 pm GMT+1 - Accrual Basis

East Horsley Village Hall Balance Sheet

As of December 31, 2021

Fixed Asset
Tangible assets
Fixtures and Fittings Cost
Fixtures and Fittings Depreciation
Total Tangible assets
Total Fixed Asset
Cash at bank and in hand
Barclays Current Account
Barclays Deposit Account
COIF Accumlation Unit (Dec/Jun) 1R
COIF Deposit Fund
COIF Income Units (Dec/Jun stmts) 1T
Lloyd Bank Deposit
Lloyd Current Account
Lloyds Business Account
Petty Cash
Total Cash at bank and in hand
Current Assets
Other Debtors
Prepayments
Total Current Assets
Net current assets
Creditors: amounts falling due within one year
Current Liabilities
Accruals
Net Pay
Other Creditors
PAYE/NIC Payable
Pension Payable
Total Current Liabilities
Total Creditors: amounts falling due within one year
Net current assets (liabilities)
Total assets less current liabilities
Total net assets (liabilities)
Charity funds
Building Reserve
Opening Balance Equity
Proft & Loss Account
Retained Earnings
Surplus/(Defcit)
Total Charity funds		 Total
41,449.78
-14,913.72
£ 26,536.06
£ 26,536.06
0.01
0.27
52,069.58
2,552.68
20,395.70
0.01
16,323.81
150.00
14.05
£ 91,506.11
-2,239.98
-4,529.02
-£ 6,769.00
£ 84,737.11
2,265.79
0.00
2,026.64
0.00
0.00
£ 4,292.43
£ 4,292.43
£ 80,444.68
£ 106,980.74
£ 106,980.74
0.00
0.00
724.54
117,539.00
-11,282.80
£ 106,980.74

£ 118,042.17

East Horsley Village Hall Trial Balance

As of December 31, 2021

Barclays Current Account
Barclays Deposit Account
COIF Accumlation Unit (Dec/Jun) 1R
COIF Deposit Fund
COIF Income Units (Dec/Jun stmts) 1T
Lloyd Bank Deposit
Lloyd Current Account
Lloyds Business Account
Petty Cash
Other Debtors
Prepayments
Fixtures and Fittings Cost
Fixtures and Fittings Depreciation
Accruals
Net Pay
Other Creditors
PAYE/NIC Payable
Pension Payable
Building Reserve
Opening Balance Equity
Proft & Loss Account
Retained Earnings
COIF Dividend/Interest Earned
Grant
Hire Income
Insurance Claim
Ofce Parish Council Mtg Room Income
Storage Charge Income
Accountancy - Bookkeeping Fees
Cleaning & Materials Costs
Depreciation Costs
Electricity
Employer Pension
Gas
Gas & Electricity Re-Charged
General Rates
Independent Examination of Accounts Fee
Insurance Claim Purchases
Insurances
IT Computer & Software
Legal
Ofce Expenses
Payroll & HR Services		 Debit
Credit
0.01
0.00
0.27
0.00
52,069.58
0.00
2,552.68
0.00
20,395.70
0.00
0.01
0.00
16,323.81
0.00
150.00
0.00
14.05
0.00
0.00
2,239.98
0.00
4,529.02
41,449.78
0.00
0.00
14,913.72
0.00
2,265.79
0.00
0.00
0.00
2,026.64
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
724.54
0.00
117,539.00
0.00
524.66
0.00
24,764.26
0.00
48,317.32
0.00
5,513.01
0.00
6,999.96
0.00
1,330.60
2,226.00
0.00
1,901.44
0.00
4,144.98
0.00
9,170.04
0.00
1,108.59
0.00
708.55
0.00
0.00
1,297.25
190.79
0.00
540.00
0.00
5,705.16
0.00
2,232.47
0.00
2,528.58
0.00
12,498.59
0.00
403.18
0.00
1,737.20
0.00
Printing, Postage and Stationery
Professional Fees
Repairs & Maintenance
Staf Salaries - Admin
Staf Salaries - Caretaker/Cleaner
Telephone & Fax
Water Rates
Website Costs
Gains in Investment Asset Valuations
TOTAL		 16.32
0.00
40.00
0.00
21,415.90
0.00
23,472.82
0.00
18,804.50
0.00
634.70
0.00
202.92
0.00
592.84
0.00
0.00
10,245.71
Err:514
Err:514

Sunday, Jul 24, 2022 04:07:55 pm GMT+1 - Accrual Basis

26/03/2021 Deposit
06/05/2021 Deposit
11/10/2021 Deposit
20/10/2021 Deposit
04/11/2021 Deposit
05/11/2021 Deposit
08/11/2021 Deposit
09/11/2021 Deposit
11/11/2021 Deposit
11/11/2021 Deposit
15/11/2021 Deposit
16/11/2021 Deposit
25/11/2021 Deposit
30/11/2021 Deposit
30/11/2021 Deposit
01/12/2021 Deposit
02/12/2021 Deposit
06/12/2021 Deposit
07/12/2021 Deposit
10/12/2021 Deposit
13/12/2021 Deposit
13/12/2021 Deposit
15/12/2021 Deposit
15/12/2021 Deposit
17/12/2021 Deposit
21/12/2021 Deposit
22/12/2021 Deposit
29/12/2021 Deposit
29/12/2021 Deposit
29/12/2021 Deposit
30/12/2021 Deposit
30/12/2021 Deposit
31/12/2021 Journal Entry 27
31/12/2021 Journal Entry 20
13/09/2021 Journal Entry 33
31/12/2021 Journal Entry 34
31/12/2021 Journal Entry 32
31/12/2021 Journal Entry 30

Hirers Prepayments

THE RAMBLERS ASSOC EHVH-2021-5012 40153719676551000N 608301 10 26MAR21 15:37 MOBILE CHEQUE U3A WINE INV 5211

JENKI D & A EHVH-2021-5327 626732943431110101 400714 10 11OCT21 13:43 THE ARTS SOCIETY H EMVH-2021-5338 300000000835440538 309897 10 20OCT21 18:40 HORSLEY U3A EHVH-2021-5362 500000000839891949 309374 10 04NOV21 12:14 WEST P & D U3ACRIMEBOOKCLUB - Inv 5333, 5157 & 5335 10 05NOV21 20:39 THE RAMBLERS ASSOC EHVH-2021-5017 46103458064229000N 608301 10 08NOV21 10:34 PHILLIP C J EHVH-2021-5391 139611039421901101 402625 10 09NOV21 12:49 D FOOT U3A PHOTO GP - inv 5228 10 11NOV21 11:15

HORSLEY CHORAL SOC EHVH 2021 5360 500000000843048808 309374 10 11NOV21 10:35 DAVEY EHVH-2021-5404 390062954061511101 402226 10 15NOV21 16:05 CENTRAL SURREY HEA - Inv 5325

HORSLEY U3A EHVH-2021-5342 400000000854441709 309374 10 25NOV21 18:36 WEST HORSLEY P C C ST MARYS 5373 100000000849196508 309374 10 30NOV21 15:38 THE SOCIETY OF R EHVH-2021-5218 RP4679969288989300 205776 10 30NOV21 14:09 ROT EHVH-2021-5005 HORSLEY U3A EHVH-2021-5390 100000000850697141 309374 10 02DEC21 15:01 MATHEWSON MJ JAN/FEB/MAR22HALL Prepayment 2022 10 06DEC21 14:53 NAFASREJDS&E SURREY NAFAS JDSE Inv 5344 10 07DEC21 15:57

500460 inv5252

M FAULKNER U3A FILMS JAN Prepayment 2022 10 13DEC21 12:35 ECOLOGY TRAINING U 2021 5463 26103833373538000N 087199 10 13DEC21 10:38 COLEENA REID EHVH-2021-5472 00153425632DMFRQSC 090129 10 15DEC21 14:18 HORSLEY U3A EHVH-2021-5070 600000000860006878 309374 10 15DEC21 13:47 HORSLEY, BOOKHAM A HBL RDA - 5473 100000000858130840 309890 10 17DEC21 14:32 SYMONS S E EHVH-2021-5475 250046857581122101 400602 10 21DEC21 18:57 HORSLEY U3A INV 2021-5461 600000000863643074 309374 10 22DEC21 15:43 HOME COUNTIES CARE EHVH-2021-5328 100000000863407337 309374 10 29DEC21 10:13 LOCK NJ 5108 LOCK Inv 5499 10 29DEC21 19:31

C MELVIN STAFF TRAINING inv 5402 10 29DEC21 12:56

J WHATLEY PIECETIME inv 5441/37/38 10 30DEC21 22:28 GRAYSON M & F KIKO SOCCER Inv 5366 10 30DEC21 00:13 Hire Costs Jan 22 inv 5275

Parish Council Meeting Room Jan to May 22 inv 5147

Total Hirers Prepayment

Supplier Prepayments

Ansvar Insurance 12.09.21 to 11.09.22 Insurance Chge 12.09.21 to 31.12.21 Dormakaba Contract 01.01.22 to 19.09.22 Electricity Adj re: payment on account

Prepayments
Lloyd Current Account
Prepayments
Lloyd Current Account
Prepayments
Lloyd Current Account
Prepayments
Lloyd Current Account
Prepayments
Lloyd Current Account
Prepayments
Lloyd Current Account
Prepayments
Lloyd Current Account
Prepayments
Lloyd Current Account
Prepayments
Lloyd Current Account
Prepayments
Lloyd Current Account
Prepayments
Lloyd Current Account
Prepayments
Lloyd Current Account
Prepayments
Lloyd Current Account
Prepayments
Lloyd Current Account
Prepayments
Lloyd Current Account
Prepayments
Lloyd Current Account
Prepayments
Lloyd Current Account
Prepayments
Lloyd Current Account
Prepayments
Lloyd Current Account
Prepayments
Lloyd Current Account
Prepayments
Lloyd Current Account
Prepayments
Lloyd Current Account
Prepayments
Lloyd Current Account
Prepayments
Lloyd Current Account
Prepayments
Lloyd Current Account
Prepayments
Lloyd Current Account
Prepayments
Lloyd Current Account
Prepayments
Lloyd Current Account
Prepayments
Lloyd Current Account
Prepayments
Lloyd Current Account
Prepayments
Lloyd Current Account
Prepayments
Lloyd Current Account
Prepayments
-Split-
Prepayments
-Split-
Prepayments
-Split-
Prepayments
-Split-
Prepayments
-Split-
Prepayments
-Split-		 -45.65
-129.40
-82.00
-264.99
-14.92
-197.20
-9.75
-82.00
-69.66
-604.11
-130.50
-577.20
-338.00
-716.80
-68.25
-136.50
-477.80
-157.50
-118.30
-35.00
-43.22
-90.00
-62.00
-448.00
-7.00
-105.00
-420.00
-90.40
-166.00
-75.00
-122.50
-300.00
-397.43
-121.85
###
2,533.35
-763.47
176.39
228.64

2,174.91

Total -4,529.02

Other Debtors c/f from Sage

Account Name
FLORAL Horsley Floral Decoration Group
IET Institution of Engineering Technology
TASH1 TASH The Arts Society Horsley
TASHL The Arts Society Horsley Lovelace
U3ABRIDT U3A Bridge - Thursdays
U3AGENEO U3A Geneology
U3AHISTO U3A History Group
U3APHOTO U3A Photography
U3ATRAVE U3A Travel Group
VEGETABL National Vegetable Society - Surrey
ZZZZ2022 Misc 2022 bookings

Hire Costs

2022 Note

o 2022 £180.67 for spring invoice, and £44.17 for summer Remaining £359.94 for 2022 ing £44.17 credit taken off their invoice for 2022 g £297.11 taken off 2022 invoice

e 5143, leaving £324.72 to offset 2022 invoices

n term bookings, leaving £93.48 in credit for 2022 £97.02 for 2022 leaving £73.84 for 2022

East Horsley Village Hall Fixed Asset R Furniture and Fixtures

10% Depreciation Charge

Sage Ref
6612 PI 01/24/2018 FOCUS 32410
7339 JD 01/01/2018
40		 PREPAYTS
10475 PI 01/03/2020 247BLIND 58185
10490 PI 01/10/2020 SELCO 89499
10900 PI 01/19/2020 SCREWFIX 88314
10901 PI 01/04/2020 SCREWFIX 87310
10902 PI 01/14/2020 SCREWFIX 26177
10911 PI 01/03/2020 HOWDENS 29528
10970 JD 01/01/2020
40		 PREPAYMENTS
11432 PI 01/02/2020 EXPSLT Wolseley

Register

Register
Total Total Total Total
Cost Depn Depn Depn
01.01.21 01.01.21 2021 31.12.21
Washroom refurb - balance 23,279.64 6,983.89 2327.964 9,311.86
Loo refurb deposit paid b/fwd 9,839.16 2,951.75 983.916 3,935.66
Blinds - club room 328.06 32.81 32.806 65.61
Plasterboard,angle bead (Club) 38.45 3.85 3.845 7.69
Mortice latch & bolt (Club) 17.27 1.73 1.727 3.45
Drill bit & whitepaint (Club) 38.28 3.83 3.828 7.66
Pressure reducing valve (club) 34.65 3.47 3.465 6.93
Kitchen - club room 34.32 3.43 3.432 6.86
Club room refurb costs b/fwd 7,828.00 782.80 782.8 1,565.60
Bldg materials - Club Room 11.95 1.20 1.195 2.39

41,449.78 10,768.74 4,144.98 14,913.72

NBV

31.12.21 13,967.78 5,903.50 262.45 30.76 13.82 30.62 27.72 27.46 6,262.40 9.56

26,536.06

Independent Examination Notes East Horsley Village Hall Period Ending 31st December 2021

Direction 1: Check whether the charity is eligible to have an independent examination

The examiner must check to see if the charity is permitted to have an independent examination or whether it is required to have an audit by charity or company law or for any other reason. If the trustees have chosen to prepare the accounts on a receipts and payments basis, the examiner must check that the charity is eligible for receipts and payments accounts.

The charity is registered at the charities commission under the number 1180168 formally (1000317), the objective for the CIO is to hold the village hall for the use of the inhabitants of the parish of East Horsley in the county of surrey without distinction of political religious or other opinions including use for meetings lectures and classes and for other forms of recreation and leisure-time.

It is managed by 7 Trustees

Key Stats

Key Stats
2021 2020 15 mths 2019 2018
2017
Gross assets £120,217 £135,008 £140,684 £113,850
£113,771
Net Assets £106,981 £118,264 £117,539 £91,098 £94,881
Income £87,450 £64,358 £117,619 £82,809
£88,538
Expenditure £108,978 £68,661 £95,875 £86,365 £91,490

Whether a charity needs an audit or independent examination depends on its size. The trustees of smaller charities may elect for the accounts to have an independent examination rather than an audit, provided that:

• gross annual income is less than £1m; or

• an aggregate value of assets is less than £3.26m, or where the assets exceed £3.26m, gross annual income is less than £250,000.

If the gross income for the year is £25,000 or less, an independent examination is not required, but the trustees may decide to have one if they wish.

Conclusion:

Independent examination eligible – as income below £1m and assets below £3.26m. Receipts and payments accounts may be used or accruals based on SORP and 2008 regulation, together with independent examination.

_________________

Direction 2: Check for any conflict of interest that prevents the examiner from carrying out their independent examination.

The examiner must not be influenced, or perceived to be influenced, by either close personal relationship with the trustees of the charity, being a major donor or having control or significant influence over a major funder to the charity, or through day to day involvement in the administration of the charity being examined. The examiner must ensure that there are no matters and no potential matters that would reasonably give rise to a perception of their independence that would affect their ability to carry out the examination in a wholly objective manner.

There are no known conflicts or related party transactions. We have no professional or personal relationships with the trustees. We do not carry out any other professional assignments for this client.

Conclusion:

There are no conflicts of interest and no associations that prevent us from undertaking this assignment.

_________________

Direction 3: Record your independent examination. The examiner must keep a record of their examination and the conclusions reached which is sufficient to allow a third party unconnected with their work to conclude that they have followed the Directions (including Directions 1 and 2)

Work undertaken:

  1. Review of client detailed working papers, TB and reconciliations to third party evidence.

  2. Review of the reconciliations of key control accounts. (bank, SL, PL)

  3. Detailed review of nominal ledger for all income & expenditure accounts

  4. Cross check of TB and nominal to statutory accounts

All information required for examination was available within the accounting records. No need to seek additional information.

We are qualified accountants and registered auditors with the ACCA. Engagement letters issue 25[th] August 2021.

Conclusion:

There were no errors that required adjustment within the accounts. The accounts did not contain large numbers of adjusting entries

_________________

_

Direction 4: Plan the independent examination. In order to plan the specific examination procedures, appropriate to the circumstances of the charity, the examiner must review:

Research carried out to understand the objectives of the charity, reviewed trustees annual return and information contained on the charities commission website.

We have obtained clients own records and requested copies of third party documents to provide verification.

The charity is registered at the charities commission under the number 1180168 formally (1000317), the objectives for the CIO is to hold the village hall for the use of the inhabitants of the parish of East Horsley in the county of surrey without distinction of political religious or other opinions including use for meetings lectures and classes and for other forms of recreation and leisure-time.

It is managed by 7 trustees

East Horsley Village Hall Trust makes provision of hall and meeting rooms on an hourly basis for a fee.

There have been no incidences in the past of error or misstatement. Staff turnover is not high.

The records are neat and tidy and easy to follow. Sample testing of randomly selected items will be undertaken.

The accounts are maintained on Sage in house

The charity has general & restricted reserves.

Conclusion:

This is low risk charity and a basic review and simple walk though is all that is required given the limited number of transactions.

_________________

_

Direction 5: Check that accounting records are kept to the required standard. The examiner must ensure that accounting records have been kept in compliance with the relevant legislative requirements.

Accounting records are kept on computerised Quickbooks accounting package, migrated from Sage on 1.1.21.

The accounting records are easy to follow and are up to date; there is evidence of bank reconciliations being carried out correctly, performed at least annually.

All records requested were readily provided

Conclusion:

There is no evidence to suggest the accounts are in the incorrect format.

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Direction 6: Check that the accounts are consistent with the accounting records.

The examiner must compare the accounts of the charity with the charity’s accounting records in sufficient detail to reasonably conclude that the accounts are not materially inconsistent with the accounting records.

The Key control accounts reconcile and bank reconciliations are in evidence.

The TB agrees to the nominal ledger and statutory accounts

Income resources – £87,450 (2020: £64,358) –this comprises hire charges, interest and dividends. All income streams have seen increases in income.

The nature and scope of income has not changed year on year.

The accounts are reconcilable to the underlying records and are consistent with the booking system information.

Resources Expanded – £108,978 (2020: £68,661) - The nature and scope of the expenditure has not changed year on year. Comparatively premises maintenance has increased in line with an insurance claim received.

The accounts are reconcilable to the underlying records and are consistent with the information provided

Bank, cash & Investment Balances £91,506 (2020: £100,040) – I have verified the year end bank reconciliations to the underlying bank and investment statements provided. There were no errors.

Conclusion:

Balances on the accounts are reconcilable to the underlying records

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Direction 7: If the accounts are prepared on an accruals basis and one or more related party transactions took place the examiner must check if these were properly disclosed in the notes to the accounts.

The examiner must check that the trustees have considered if there were any related party transactions in the reporting period and check whether the trustees have made the disclosures required by the applicable Statement of Recommended Practice (SORP) in the notes to the accounts.

The Charity is eligible to prepare receipts and payments accounts, but has accounted for debtors, creditors, accruals and prepayments. These all agree to the underlying records there are no errors.

There is no evidence of transactions between the charity and its trustees or related parties.

Conclusion

Disclosures are correct and consistent for this charity.

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Direction 8: Check the reasonableness of the significant estimates and judgments and accounting policies used in accounting for the types of fund held and in the preparation of the accounts.

The examiner must:

There are no changes in accounting policies. We have verified the accounting policies disclosed are relevant, reliable, comparable and understandable.

There have been no estimates or judgments made in preparing the accounts, that have a material effect on both the financial activities and state of affairs disclosed by those accounts.

The accounts are prepared on the going concern basis. The accounts accord with the methods and principles of the applicable SORP

Brought forward balances

Balance Sheet Items & Reconciliations

Conclusion: the balance sheet items are correct as they appear in the account summary.

Income

Expenses

Conclusion: I&E account balances are sound.

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Direction: 9 Direction 9

The examiner must check whether the trustees have considered the financial circumstances of the charity at the end of the reporting period and, if the accounts are prepared on an accruals basis, check whether the trustees have made an assessment of the charity’s position as a going concern when approving the accounts.

Where accruals accounts are prepared, the examiner must ensure that the disclosures about going concern required by the applicable Statement of Recommended Practice (SORP) are made and that the trustees’ assessment of going concern is reasonable given the available information. In particular, the examiner must check if any material

uncertainties related to events or conditions that cast significant doubt on the charity’s ability to continue as a going concern are disclosed in the notes to the accounts.

Where either receipts and payments or accruals accounts are prepared, the examiner must consider whether the trustees have assessed what invoices, bills and commitments remain outstanding at the end of the reporting period and whether the trustees have identified if they can settle these as and when they fall due.

The charity is a going concern and the correct disclosures have been made. The trustees have considered GC and reported on this.

Accruals and prepayments have been calculated

The charity has sufficient resource to settle its future liabilities. There is no evidence to suggest that the charity cannot settle its liabilities as they fall due.

Conclusion:

The trustees are informed and advised by a firm of chartered accountants – the report of the trustees shows evidence of review of the accounts and future risk managements.

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Direction 10 Check the form and content of the accounts. The examiner must carry out such procedures as the examiner considers necessary to provide a reasonable basis on which to conclude whether or not the accounts have been properly prepared. The examiner must:

Conclusion:

Accounts report content and form checked example reports on the charity commission website. No reason to believe the accounts have not been prepared in accordance the required guidelines.

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Direction 11 Identify items from the analytical review of the accounts that need to be followed up for further explanation or evidence.

The examiner must carefully consider if, during the course of their examination, items were found that were material to the accounts which need further explanation or supporting evidence. If the examiner is concerned that the charity’s accounts could be materially misstated, then the examiner must undertake sufficient additional work to be satisfied that any such item has been explained and correctly included in the accounts. The examiner must be alert to any related party transactions that require separate disclosure in the accounts. Where the examiner is not satisfied on any item then the examiner must refer to it in their independent examiner’s report.

Evidence was provided to support the transactions in the cashbook – there is no evidence of error or misstatement.

No items were identified as needing additional documentary support.

There is no evidence from our review that the financial elements of the accounts are not consistent year on year.

______________Direction 12 Compare the trustees’ annual report with the accounts.

The examiner must compare any narrative information or figures in the trustees’ annual report with the accounts in order to identify any material inconsistency between the trustees’ annual report and the accounts

If your charity’s income is under £1,000,000 (and providing it doesn’t have assets worth more than £3.26million), prepare a simple report including:

Conclusion:

The report of the trustees contains the above information and is consistent with the underlying accounts

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Direction 13 Write and sign the independent examination report.

The examiner must review the conclusions from their independent examination and then prepare and sign their independent examiner’s report. The content of their report must cover all the matters required by the 2008 Regulations. If the examiner has identified a matter of concern because one or more of the specific matters

listed in the 2008 Regulations or in this Direction are present or remain unresolved then the examiner must bring it to the attention of trustees in their independent examiner’s report.

No cause for concern during the examination, nothing has come to my attention. No inconsistencies arose between accounts and the records.

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF East Horsley Village Hall

Independent examiner's report to the trustees of East Horsley Village Hall (The Charity)

I report to the charity trustees on my examination of the accounts of the Charity for the period ended 31 December 2021.

Responsibilities and basis of report

As the charity trustees of the Trust, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (“the Act”).

I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner’s statement

The charity’s gross income has not exceeded £250,000 and I am qualified to undertake the examination by being a qualified member of the Association of Chartered Certified Accountants.

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

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

Mark Mulberry BA (Hons) FCCA CTA

Mulberry & Co Registered Auditors and Tax Advisors 9 Pound Lane Godalming Surrey, GU7 1BX