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2023-03-31-accounts

Names ofthe charity trustees
who manage the
charity
Trustee name Office (ifany) Dates
whole
acted if not for
ear
Name
to a
of person (or body)
oint trustee
if an
entitled
Robin Somerville Chair
Trevor Ryan Treasurer
3 Eloise Monger Somborne Players
4 Sarah Pennington Booking Secretary Somborne Sisterhood Wl
5 Linda Aucock Invoicing Secretary Parish Church PCC
6 lan Beacham Parish Council
7 Katy Grant Sombornes Preschool
8
9
10
11
12
13
14
15
16
17
18
Summary ofthe main activities Manage all aspects of Kings Somborne Village Hall, in terms of usage,
undertaken for the public upkeep and development.
benefit
in
relation to these
objects (include within this
section the statutory
declaration that trustees
have
had regard to the guidance
issued by the Charity
Commission
on public benefit)
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Summary
ofthe main
achievements
ofthe charity
during the year
The hall has continued
to be well used by the local community
for
activities such as badminton,
yoga, dance, short mat bowls and dog
training,
and for community
group meetings
such as the Parent 8 Toddler
Group, Somborne
Society, Somborne
Sisterhood
and Women's
Institute.
The Somborne Sessions live music events and Somborne
Community
Cinema
film screenings
have continued,
and remain
popular
with the
local community.
Over the winter months,
the community
cinema ran
a
series of "warm hub" matinees,
aided by a local authority
grant.
Somborne
Community
Cafe operates once a week from the Jubilee
Room, and this facility is very well supported
and much appreciated
by
local residents.
Working
with local partners,
the hall has continued
to offer packages
for
wedding
receptions.
The trustees are pleased to report that the hall is financially
sound, and
fulfilling
its purpose
in the local community.

INCOAflNG RESOURCES
Income and endowments from:
Grants, donations
and legacies
Charitable
activities
Other
Total incoming resources
Less: Bad debts written-off
Net Incomin
resources
RESOURCES EXPENDED
Expenditure
on:
Charitable
activities
Interest and depreciation
Total Resources used
Net movement in funds
RECONCILIATION
OFFUNDS
Total Funds brought forward
Total Funds carried forward
TOTAL FUNDS
Notes 2022-23 2021-22
f f
10,525 15,624
29,401 20,326
22,658 1,598
62,583 37,550
62,583 37,550
59,667 24,442
7,530 8,424
67,197 32,666
14 (4,614) 4,684
94,782 90,098
90,168 94,782

TOTAL FUNDS
Notes 2022-23 2021-22
F F
NONWURRENT
ASSETS
Tangible assets 6 42,247 47,010
Community
building
operating lease prepaid more than one year ahead 10 24,442 25,639
66,689 72,649
CURRENT ASSETS
Prepayments,
accrued income
and debtors falling due within one year 7 26,944 6,271
Community
building
operating lease prepaid for next year 10 1,197 1,197
Cash at bank and in hand 11 19,385 21,586
47,526 29,054
CURRENT LIABILITIES
Creditors and accruals falling due within one year 23,847 4,102
Deferred income failing due within one year 12 200 380
24,046 4,482
NET CURRENT ASSETS 23,479 24,572
TOTAL ASSETSLESSCURRENT LIABILITIES 90,168 97,221
Creditors and accruals falling due more than one year 2,440
TOTAL NET ASSETS 90,168 94,782
FUNDS FORTHE CHARITY
Unrestricted
funds
(from Statement of Financial Activities) 90,168 94,782

1.BASISOF PREPARATION
1.1Basis 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) tothese 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 (FRS102)issued on 16july 2014, and with
the Charities Act 2011.
1.2Change ofaccounting
policy
The accounts present a true and fair view and the accounting
policies adopted are those outlined
in note 2.
2. ACCOUNTING
POUCIES
2.1 Reconciliation
with previous
GAAP to funds determined
under FRS 102
There were no material
adjustments
tothe accounts with the adoption of FRS102.
2Z 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 FRS102.
Grants and donations
are only included
in the SoFA when the general income recognition
criteria
are met.
The charity has not received government
grants
in the reporting
period.
2.3Expenditure
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
isas per paragraphs 11.17to 11.19,FRS102SORP.
2.4Assets
The Charity has a permanent
endowment:
Land and Buildings used by the Charity. Since the Charity
has no entitlement to sell these
they are not recognised as tangilble assets in these accounts.
Other Assets (non endowed)
are held for functional
use by the Charity. These include tables, chairs, kitchen equipment,
marquees,
security equipment,
audio/visual
and music equipment,
sports and leisure equipment.
Depreciation
has been provided
at 159'reducing
balance
in order to write offthe 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
at the cash or other
consideration expected to be
received.

Notes to the financial st Notes to the financial st atements for the year ended 31 March 2023
3. Analysis ofincome
Notes 2022-23 2021-22
f
Grants, donations and legacies
Grants provided
by
government 15,304
Non-government
grants
10,000
Donations 525 320
10,525 15,624
Charitable
activities
Fundraising
events
3,958 2,118
Hall hirings 15,939 8,706
Community
Building
rent 9,504 9,504
29,401 20,328
Other income
Bank interest received 28
Commission
received
164
Insurance
claim payout
16 20,599
Electricity Feed-in Tariff 1,867 1,493
22,658 1,598
TOTAL INCOMING RESOURCES 62,583 37,550
4.Analysis ofreceipts ofGovernment grants 2022-23 2021-22
E p
Hampshire
County
Council 1,924
Test Valley Borough Council 11,288
Kings Somborne
Parish Council
2,112
15,304
5.Analysis ofExpenditure 2022-23 2021-22
f p
Charitable activities
Hall running
costs
16 44,670 13,453
Development
costs
13,799 9,793
Community
building
operating lease 10 1,197 1,197
59,667 24,442
Interest and depreciation
Loan Interest 75 128
Depreciation 7,455 8,296
7,530 8,424
TOTAL RESOURCES USED 67,197 32,868

2022-23 2021-22
Atwost valuation f
Valuation
at start ofyear
96,059 92,520
Acquisitions 2,692 3,538
Disposals
Valuation
at year end
98,751 96,059
Depreciation
Depreciation
before this year's charge
49,049 40,753
Charge for this year 7,455 8,296
Depreciation
at year-end
49,049
Net Book Valuation
NBV at start ofyear 47,010 51,788
NBV at year end 42,247 47,010
7. PREPAYMENTS AND DEBTORS FALLING DUE WITHIN ONE YEAR
Notes 2022-23 2021-22
f
Hall hiring invoiced but not paid 86 285
Community building
rent invoiced but not paid
Other debtors 16 20,599
Debtors: Amounts falling due within one year 20,685 285
Accrued income - hirings not yet invoiced
Prepayments 6,109 4,836
Returnable deposits held by external entities 150 1,150
26,944 6,271
8. CREDITORS AND ACCRUALS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Notes 2022-23 2021-22
f f
ACRE Loan 2,440 2,641
Accruals: Invoices not yet received, or not yet paid 16 21,298 1,109
Refunds due on bookings 19
Hall hiring discount funds held 90 152
Hall hiring deposits
held
200
23,847 4,102
9. CREDITORS: AMOUNTS
FALUNG DUE MORE THAN ONE YEAR
2022-23 2021-22
f
ACRE Loan 2,440
10. COMMUNITY BUILDING: OPERATING LEASE
2022-23 2021-22
f f
Operating lease cost for the current year 1,197 1,197
Operating lease cost prepaid for next year 1,197 1,197
Operating lease cost prepaid for more than one year ahead 24,442 25,639
Operating lease cost for the current year
Operating lease cost prepaid for next year
Operating lease cost prepaid for more than one year ahead

14. MOVEMEN T
IN FUNDS
At start of Net movement
year in funds At year end
f f f
Unrestricted
Funds
Everyday account (Barclays] 6,712 (2,946) 3,767
Fundraising
account (Barclays)
0 0 0
Savings account (Ba relays) 14,874 (1,262) 13,612
Lloyds account 0 2,007 2,007
TOTAL FUNDS 21,586 (2,201) 19,385
Net movement in funds, included in the above, are as follows:
Incoming Resources Movement
resources expended in funds
f f f
Unrestricted
funds
46,892 (49,094) (2,201)