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
- 224.84 £224.84 used for autumn’s invoice; rest c/f to - 359.94 £96.36 used for Nov & Dec bookings 5283. R
- 44.17 Credited their autumn invoice 5013. Remaini
- 297.11 £168.63 credited on invoice 5026. Remaining - 324.72 £180.80 used to offset autumn term’s invoice
- 93.48 £31.16 used to offset invoice 5078for autum - 97.02 used to offset autumn invoice 5047 leaving £ - 73.84 £82 used to offset the autumn invoice 5144 - 347.12 £80.83 from 5209 -rest c/f to 2022
- 63.64 £156.67 from 5207 - rest c/f to 2022 - 314.10 2022 Booking
- **2,239.98**
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.
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**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.
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## **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
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## **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:**
- **the charity’s constitution**
- **the way the organisation is controlled and managed**
- **whether action has been taken on any previous recommendations for improvement**
- **the accounting records and systems**
- **the charity’s structure, its funds and how fund balances changed in the year**
- **the charity’s activities in the year and spending and the financial risks the charity faces**
##
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.
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## **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:**
- **check whether the separate funds of the charity have been correctly accounted for and reported correctly in the accounts**
- **check the reasonableness of any significant estimates or judgments that have been made in preparing the accounts**
- **where accruals accounts are prepared, check that the accounting policies adopted are consistent with the applicable Statement of Recommended Practice: Accounting and Reporting by Charities (SORP) and are appropriate to the activities of the charity**
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**
- Brought forward balances on these accounts in the account summary agree to the closing balances in the comparative figures.
## **Balance Sheet Items & Reconciliations**
- Current Account – Agrees to bank
- Debtors & Creditors: agrees to reports provided
Conclusion: the balance sheet items are correct as they appear in the account summary.
## **Income**
- There was no evidence of netting off in the accounts, where applicable accrued income was correctly dealt with.
- Income is consistent with prior years
## **Expenses**
- All expense accounts agree to the relevant schedules
- Expenditure is consistent with prior years
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:**
- **where receipts and payments accounts have been prepared check that the charity can lawfully prepare such accounts, that all the accounting statements are present and that the funds of the charity are correctly identified; or**
- **where accruals accounts are prepared check that they comply with the applicable Statement of Recommended Practice: Accounting and Reporting by Charities (SORP) and the applicable accounting standard; and**
- **if the charity is a company, check that the accounts also comply with the applicable company law requirements.**
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:
- your charity’s name, registration number, address and trustee names
- its structure and details of how it is managed, including how it recruits trustees
- its activities and objectives in the year
- its achievements and performance, including reporting on its public benefit
- a financial review including any debts and details of your reserves policy (if applicable)
- details of any funds held as a custodian trustee
- You can put more detail into your trustees’ annual report if you want to. You only have to send a copy to the commission with your annual return if your income is more than £25,000. But you need to send the commission a copy if it asks for it.
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:
- accounting records were not kept in accordance with section 130 of the Act or
- • the accounts do not accord with the accounting records
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