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2021-03-31-accounts

TyPe of governing
document
TyPe of governing
document
CIO constitution
(FOUNDATION
type)
How the charity is constituted
Trustee selection methods Officers are elected at the annual
general
meeting
being nominated
by local user organisations
(plus
with the other trustees
co-optees as allowed
in
the governing
document).
Additional
governance
issues
(Optional
information)
You may choose to include
additional
information,
where
There is a separate
fund-raising
sub-committee
which
fund-raising
events throughout
the year.
organizes various
relevant,
about:
All new trustees are given an induction
pack
and are obliged to sign a
~ policies and procedures statement
to the effect that they have read and understood
their role and
adopted for the induction and responsibilities.
training
oftrustees;
~ the charity's
organisational
Every effort is made to ensure that local village organisations have
structure
and any wider
representation
on the committee. The parish
council nominates one
network
with which the charity
member ofthe committee.
works;
~
~
relationship
with any related
parties;
trustees'
consideration
of
Fire, health
and safety reviews are conducted
published
on the website. Instructions
for hall
published
on the website and in the hall.
periodically
and results
and equipment
use are
are
major risks and the system
and procedures
to manage
them.
a
~
~ 0
i
~
To further or benefit the inhabitants
of Kings
Somborne and surrounding
areas, without
distinction
ofsex, sexual orientation,
race or of political,
Summary
ofthe objects of
the religious or other opinions
by associating
together
the said inhabitants and
charity set out in its governing the local authorities,
voluntary
and other organisations
in a common effort
document to advance education
and to provide facilities
in the interests of social
welfare for recreation
and leisure time occupation
with the objective of
improving
the conditions of life for the residents.
~
~
~
~
Summary ofthe main
achievements
ofthe charity
during the year
As a result of Government
Covid19 lockdown
restrictions
the hall has
been closed for the majority ofthis year with the resultant
loss ofincome.
We have received
help from the appropriate
Covid 19grants
paid by Test
Valley Borough Council over the last twelve months.
We have taken advantage
ofthe closure and completed
two planned
improvements
without
any disruption
to occupiers. The refurbished
gentlemen's
toilet and the Audio Visual System are now fully operational.
We have also purchased
extra chairs which
will enable events to seat the
maximum
number of people allowed
in the hall. These have been
financed
with help from TVBC grants.
Additionally
thanks to a grant from the National
Lottery we have improved
Wl Fi connection
in all the rooms as well as the Community
Building
annex.

TOTAL FUNDS
Nates 2020-21 2019-20
INCOMING RESOURCES f f
Income and endowments from:
Grants, donations
and legacies
46,402 60
Charitable
activities
13,599 35,211
Other 1,777 1,703
Total incoming resources 61,778 36,974
Less: Bad debts written-off 32
Net lncomin
resources
61,746 36,974
RESOURCES EXPENDED
Expenditure
on:
Charitable
activities
35,208 21,071
Interest and depreciation 9,316 5,463
Total Resources used 44,524 26,535
Net movementin
funds
14 17,223 10,439
RECONCILIATION OFFUNDS
Total Funds brought
forward
72,875 62,436
Total Funds carried forward 90,098 72,875

TOTAL FUNDS
Notes 2020-21 2019-20
6 g
NON-CURRENT ASSETS
Tangible assets 51,768 29,649
Community
building
operating
lease prepaid
more than one year ahead 10 26,836 28,033
78,604 57,682
CURRENT ASSETS
Prepayments, accrued income and debtors falling due within one year 4,107 6,147
Community
building
operating
lease prepaid
for next year 10 1,197 1,197
Cash at bank and in hand 15,054 19,728
20,358 27,072
CURRENT LIABILITIES
Creditors and accruals falling due within one year 3,783 4,177
Deferred income falling due within one year 12 33
3,783 4,210
NET CURRENT ASSETS 16,575 22,862
TOTAL ASSETS LESSCURRENT LIABILITIES 95,179 80,544
Creditors and accruals falling due more than one year 5,081 7,669
TOTAL NETASSETS 90,098 72,875
FUNDS FOR THE CHARITY
Unrestricted funds (from Statement of Financial Activities) 90,098 72,875
App
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ttee
and signed on its behalf
pfth
by:
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1.BASISOF PREPARATION
1.1 Basis offinancial statements
These accounts have been prepared
under the historical cost convention
with
items recognised at cost
or transaction
value unless otherwise
stated
in the relevant note(s) to these accounts.
The accounts have been prepared
in accordance with: the Statement of Recommended
Practice:
Accounting
and Reporting
by Charities
preparing
their accounts
in accordance
with the Financial Reporting
Standard
applicable
in the UK and Republic of Ireland
(FRS 102)issued on 16July 2014, and with
the Charities Act 2011,
1 2 Change ofaccounting
policy
The accounts present
atrue and fair view and the accounting
policies adopted
are those outlined in note 2.
2. ACCOUNTING
POLICIES
2.1 Reconciliation
with previous
GAAP to funds determined
under FRS102
There were no material
adjustments
tothe accounts with the adoption ofFRS102.
2.2 Income
Recognition ofincome
Income is recognised
in the financial statements
when the charity becomes entitled tothe
resources, it is
likely the charity will receive the resources and the monetary
value can be measured
with sufficient
reliability.
There has been no offsetting ofassets and liabilities, or income and expenses, unless required or permitted
by the FRS102SORP or FRS 102.
Grants and donations
are only included
in the SoFA when the general
income
recognition criteria are met.
The charity has received Government
Grants in the reporting
period.
2.3 Expenditure
and liabilities
Liabilities are recognised
where it is more likely than not that there is a legal or constructive
obligation committing
the charity to pay out
resources
and the amount ofthe obligation
can be measured
with reasonable
certainty.
Support costs have been allocated between governance
costs and other support.
Governance
costs comprise all costs involving public
accountability
ofthe charity and its compliance
with regulation
and good practice.
The charity accounts for basic financial
instruments
on initial recognition
as per paragraph
10.7 FRS102SORP. Subsequent measurement
is as per paragraphs
11.17to 11.19,FRS102SORP.
2AAssets
The Charity has a permanent
endowment:
Land and Buildings
used by the Charity
Other Assets (non endowed):
Held for functional
use by the Charity: Furniture
and equipment in the Village Hall Tables, chairs, kitchen
equipment,
main hall equipment,
etc.
Depreciation
has been provided
at 15%reducing
balance
in order to write off
the assets over their estimated useful lives.
Debtors (including trade debtors and loans receivable) are measured
on initial
recognition at settlement amount after any trade discounts
or amount advanced
by the charity.
Subsequently,
they are measured
atthe
cash or other consideration expected to be received.

3. Analysis ofincome ofincome
Notes 2020-21 2019-20
f f
Grants, donations and legacies
Grants provided
by
government 43,755
Non-government
grants
(National Lottery) 2,035
Donations 612 60
46,402 60
Charitable activities
Fundraising events 3,206 15,563
Hall hirings 889 17,272
Community building rent charged 9,504 2,376
13,599 35,211
Other income
Bank interest received 6 41
Commission received
(Utility Warehouse)
146 135
Electricity Feed-in Tariff 1,626 1,526
1,777 1,703
TOTAL INCOI8NG RESOURCES 61,778 36,974
4.Analysis of receipts ofGovernment grants 2020-21 2019-20
f f
Hampshire County Council 493
Test Valley Borough Council 43,283
43,755
5.Analysis of Expenditure 2020-21 2019-20
f f
Charitable activities
Hall running costs 11,166 19,946
Development
costs
22,845 1,026
Community building operating lease 10 1,197 100
35,208 21,071
Interest and depreciation
Loan Interest 180 231
Depreciation 9,136 5,232
9,316 5,463
TOTAL RESOURCES USED 44,524 26,535

2020-21 2019-20
At-cost valuation f f
Valuation
at start ofyear
61,266 59,810
Acquisitions 31,254 1,456
Disposals
Valuation
at year end
92,520 61,266
Depreciation
Depreciation
before this year's charge
31,617 26,385
Charge for this year 9,136 5/32
Depreciation
at year-end
40,753 31,617
Net Book Valuation
NBV at start ofyear 29,649 33,425
NBV at year end 51,768 29,649
7. PREPAYMENTS AND DEBTORS FALLING DUE WITHIN ONE YEAR
2020-21 2019-20
f
Hall hiring invoiced but not paid 1,399
Other debtors 61
Debtors: Amounts falling due within one year 1,460
Accrued income
—hirings not yet invoiced
213
Prepayments 4,107 4,473
4,107 6,147
8. CREDITORS AND ACCRUALS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2020-21 2019-20
f f
ACRE Loan 2,588 2,536
Accruals: Invoices not yet received, or payments withheld 1,195 1,072
Refunds due for bookings cancelled due to COVID-19 269
Deposits held 300
3,783 4,177
9. CREDITORS: AINOUNTS
FALLING DUE MORE THAN ONE YEAR
2020-21 2019-20
f f
ACRE Loan 5,081 7,669
10. COMMUNITY
BUILDING: OPERATING LEASE
2020-21 2019-20
f f
Operating lease cost for the current year 1,197 100
Operating lease cost prepaid for next year 1,197 1,197
Operating lease cost prepaid for more than one year ahead 26,836 28,033

10. CASH AT BANK AND IN HAND
Notes 2020-21 2019-20
f f
Cash at bank 13 15,054 19,728
11. DEFERRED INCOME FALLING DUE WITHIN ONE YEAR
2020-21 2019-20
f f
Hall bookings for next year pre-paid in the current year 33

13MOVEMENT
. IN FUNDS At start of Net movement
year in funds At year end
f f f
Unrestricted
Funds
Everyday account 3,219 1,256 4,475
Fundraising
account
3,643 (2,937) 706
Savings account 12,867 2,995 9,872
TOTAL FUNDS 19,728 (4,675) 15,054
Net movement
in
funds, included in the above, are as follows:
Incoming Resources Movement
resources expended in funds
f f f
Unrestricted
funds
63,523 (68,197) (4,674)