2020-12-31-accounts - Village Hall (Ringmer)

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RINGMER VILLAGE HALL

(Registered Charity number 207885)

AUDITED ACCOUNTS

For the year ended 31st December 2020

INDEX

Examiners reports Treasures Report Financial Report Balance Sheet Income v Expenditure Trading v Budget Petty Cash Assets

Presented to the Annual General Meeting of Ringmer Village Hall Management Committee 26[th] April 2021

Ringmer Village Hall Charity Number. 207885 Examinerfs Report For the Year ended 31 Dernber 2020 I have completed the examination of the accounts and supporting papers for Ringmer Village Hall for 2020. The Treasurer has highlighted all the relevant financial details and has identffied the significant items of re[pts and payments for the year in his comprehensive report. The Accumulated Fund details the current asset and bank balances as at 31 Dember 2020 and the valuations are included in the Balance SheeL The books and records continue to be VRII kept and the explanations I required in support of the accounts were provided fully by the Treasurer Mr. M. Whitlock. All the vouchers and records provided to me Vre checked and, as a result, I consider that the accounts properly reflect the operations of the Village Hall in this restricted year. Dave Finnan 2510312021

Independent examinerfs report on the accounts Section A Independent Examiner's Report Report to the trusteesl members of Village Hall at Ringmer in the Parish of East Sussex On accounts for the year •nded 31" Dember 2020 Charity no (if any) 207885 Set out on pages 1,2,3 Respective The charitls trustees are responsible for the preparation of the accounts. responsibilities of The charity's trustees consider that an audit is not required for this year trustees and examiner under section 144 of the Charities Act 2011 (the Charities Act) and that an independent examination is needed. It is my responsitilrty to". examine the accounts under section 145 of the Charities Act, to follow the procedures laid down in the general Directions given by the Charity Commission (under section 145{5){b) of the Charities Act, and to state whether particular matters have come to my attention. Basls of Independent My examination was carried OLrt in accordance wrth general Directions given examinefs statoment by the Charrty Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual rtems or disclosures in the accounts, and seeking explanations from the trustees conceming any such matters. The prOdureS undertaken do not provide all the eviden that would be required in an audit, and consequently no opinion is given as to whether the accounts present a 'true and fai¢ view and the report is limited to those matters set out in the statement below. Independent In connedion with my examination, no matter has come to my attention examinerfs statement (other than that disclosed below ') which gives me reasonable cause to believe that in, any material resFed, the requirements" to keep accounting records in accordan with section 130 of the Charities Act., and to prepare accounts which accord with the accounting records and comply wtlh the accounting requirements of the Charities Act have not been met. or 2. to which. in my opinion, attention should be dravm in order to enable a proper understanding of the accounts to be reached. . Please delete the WolS in the braGkets rfthey do not apply. Signed: Date: 25th March 2021 Name: D. A. FIan Relevant professional qualification(s) or body C.l.P.F.A IER March 2012

(if any}: Addrw4s: 26 Springett Avenue Ringmer Lewes BN8 SHE Section B Disclosure Only complete rf the examiner needs to highlight material problems. IER arch 2012

Give here brief details of any items that the examiner wishes to disclose. IER March 2012

RIN MER VI TRL PENING FALANCE CR 8ANK ADJUST ADJ 8ALA DR HE DR CR CR DR CR CA mulalottFun FOeh¢lO P rn (A¢¢Fun¢ Acc Fur 1&87 91U3 37W) 1&73e 375DLI) 18873. 375W 16986 60 FumIlFI ExW$I¢Thts Co1h- 1587. nk.ckn sooci Y11.T 291 5111.1 • rA1¢ CCL4WC Al¢ Inl•r• C&•h 22 2921081 1W62 261. DolIOnS QT•nW1nbAll¢4 113 113J4 8sB 41 8t Sd IfiCith•mtsr•N eoo Cl TrInni 7. 1573881 229 1 JB3S.31 1073fj $1 115094 0274 13 6274 13 284J24 El•Etrtcl 8$ 1202 81 6106 7104$ &Dy 8DDQ 1900 F•• Aomin &p• 278991 6012 6DI 2 PAYE 164 D•fb• 0•all0 Tr4n•tw 1687 1887 b•U$ 483510.09 382342 581e43 4K720.87 48309 41922 4827 0 Mr Ir* fj842.31 6K$3. Ptytrg

RINGMER VILLAGE HALL MANAGEMENT COMMITTEE

(Registered Charity number 207885) ANNUAL GENERAL MEETING 26[th] April 2021

Treasurer’s Annual Report.

Highlights of 2020

One could say this has not been a good year! But in the face of a pandemic and the closure of the Village Hall for the most part of 2020 and continuing well into 2021. We are still here and carrying on through this adverse situation. We still have money in our accounts and overall, only made a small loss when depreciation of our assets is considered. (-£819.22)
It has not been an easy year for any of the trustees, but with the financial government grants and closure of the 500 club we still have a healthy bank balance. That is not to say as treasurer, I would have preferred to increase our reserves for that inevitable rainy day!
We have been successful in obtaining Community Infrastructure Levy monies from both Ringmer Parish Council and Lewes District Council. This cash is to be used for updating the kitchens and knocking the old parish office into the Rogers Room, thus making a good sized, modern meeting room to replace the St Mary’s Room which is now used as part of the Library.
The Library is still a great success story for Ringmer and with its newfound space continues to grow, as well as being financially supported by the Community.
As a registered Charity we as Trustees also agreed to carry out the role of accounting for the Ringmer foodbank. This meant they were able to receive grants from ESCC as well as donations from other sources.

Notes for Examiner

In accordance with good accounting practices, I have now not included our library books as assets. They are now shown for accounting purposes as NIL value at year end.
There were several bank errors this year. Standing order payments set up for payments to DVLA! After sorting this out with the bank, RVH funds had a small gain and had a donation from the bank.

Examiners Report - This is the examiners summary of the results for the year with a signed statement.

Finance Report – This report shows the normal activities for operating the Hall. It shows balances brought forward from 2019 and total income & expenditure for year 2020.

Our total cash balance at year end 2020 being £90,734.37

Balance Sheet – This records the Accumulated Fund of the Village Hall Management Committee.

Current funds held on account in the bank(s) totaling £90.734.37
The freehold value of the Village Hall, which is £375,000 .
Current value of furniture and fixings revalued end 2020 from £18,837.89 to £16.986.50 (no major expenditure on assets 2020)
Total assets = £482,720.87

Income and Expenditure Report – This is in the form of receipts and payments account and details the types of income and expenditure incurred and their amounts.

The major source of income is from:
o Lettings £26,182.69 after refunds due to COVID
500 club income of £605 (now closed and balance transferred to General Account)
o Library income 15.736.61 (This includes Gift Aid from HMRC) o Government Grants £11,334.00
The major items of expenditure are for:
Caretaking £6274.13
Electricity £6701.67
Repairs and Maintenance £29,354.05 (largely new windows in Jack Hart Hall)
Last year’s figures are shown for comparison.
Deficit - £819.22 Including depreciation of assets.

Trading Budget – This page shows how the Village Hall’s trading faired against the budget.

Assets – Shows a list of assets not including the building.

I have shown a further 10% depreciation (from purchase price figures) for the year 2020 and included new purchases/acquisitions.
NOTE: In accordance with good accounting practices, I have now not included our library books as assets. They are now shown for accounting purposes as NIL value at year end.

Appreciation

I would once again like to thank Alan West our Chairman for many hours of hard work. Without his dedication we would not have the great facilities that Ringmer Village Hall offers.
Sharon Rose our caretaker has worked extremely hard to keep the hall in a clean and COVID safe environment for the short period we were open and has continued me maintain the hall through the closed periods. (Sharon continued her employment throughout the lockdown periods)
Bren Bonner continued to manage the bookings and refunds throughout the year.
Many thanks go to Liz Owen a trustee of RVHMC and her volunteers. The Library has been well used even during lockdown. Liz and her team have collected and delivered books to the Ringmer Community.
Many thanks also to Ringmer Baptist Church, who are contributing to the rent for the Library space, as well as running a food bank and providing a wonderful Christmas lunch for the community.

Explanation of Funds

Accounts are kept on a computer system using Paxton charity bookkeeping software.

I have set up distinct funds for RVHMC as follows:

The General fund for everyday village hall income and expenditure. Managed through our Charity account with Barclays Bank in Lewes
Library fund . A separate fund for the Village Library so that the donations and fundraising which is specifically for the Library can be accounted for and only used for the Library expenditure.
Foodbank Fund . For Ringmer Foodbank use only
RVHMC financial policy states we should hold £25000 in reserves away from our day to day running costs. This was reduced during the time the extension project took place and I am happy to say that we now are holding above this figure in reserves. I will be asking the trustees to further increase the reserves of the coming years. A large part of our premises is flat roofed, and it is estimated that to replace all in one hit would be £60,000+.

Ringmer Village Hall Management Committee – Dated 4[th] March 2021

Martin Whitlock Hon. Treasurer

RINGMER VILLAGE HALL MANAGEMENT COMMITTEE

FINANCE REPORT YEAR END 2020

RINGMER VILLAGE HALL MANAGEMENT COMMITTEE - AGM 26th April 2021

FINANCIAL REPORT as at 31-Dec-20

CASH / BANK Transactions

Balances Brought Forward-- Current Acc. CCLA a/c 500 Club Barclays Saver Acc Income all accounts Sub-Total Less Expenditure (Excl Depreciation) TOTAL Balances; Current A/C CCLA A/C Barclays saver TOTAL	41,456.89 13,609.50 5,411.75 29,188.06 58,164.34 147,830.54 57,096.17 90,734.37 47,878.17 Inc. Library and Foodbank 13,645.29 29,210.91 90,734.37

Ringmer Village Hall Management Committee

Martin Whitlock Hon. Treasurer

RINGMER VILLAGE HALL BALANCE SHEET 2020

RINGMER VILLAGE HALL MANAGEMENT COMMITTEE - AGM 26th April 2020

Balance Sheet for the year ended 31st December 2020

2019 £ 465,765.23 1,382.00 467,147.23 16,392.86 483,540.09 375,000.00 18,873.89 41,456.89 29,188.06 5,411.75 - 13,609.50 483,540.09	ACCUMULATED FUND Library Surplus Total Freehold Property Furniture and fixings Current Assets Financial Current A/C Barclays Savings 500 Club Petty Cash CCLA Acc. TOTAL NET ASSETS Balance bfwd	2020 £ 483,540.09

		819.22 -
		482,720.87
		375,000.00 16,986.50 47,878.17 29,210.91 - - 13,645.29
		482,720.87

RINGMER VILLAGE HALL MANAGEMENT COMMITTEE

INCOME v EXPENDITURE 2019 v 2020

RINGMER VILLAGE HALL MANAGEMENT COMMITTEE - AGM 26th April 2020

INCOME and EXPENDITURE REPORT to 31-Dec-20

Year 2019		Year 2020	NOTES
£	INCOME
45,268.99	Lettings	26,182.69	inc. refunds of 1031.15
550.00	Donations	2,717.50
449.71	Meters	658.41
135.19	Interest	58.64
620.00	Storage	545.00
533.20	Fundraising	229.19
10,457.52	Library	15,736.61
3,112.50	500 club income	605.00	Inc Uncashed cheques 102985/102992
	Sundries	97.30
50.00	Goods and Services/Grants	11,334.00	Covid Grants
61,177.11		58,164.34

EXPENDITURE
1,992.05
Cleaning/Materials
8,685.25
Caretaker
2,429.64
Insurance
152.43
Water and Sewage
6,030.56
Electricity
10,722.11
Repairs/Maint.
3,211.74
Additions & Decorations
756.00
Gardening
190.00
Audit fee
2,665.66
Admin + Bren Honorarium
891.73
Telephone/Broadband
1,230.00
500 club prizes
4,978.66
Library
Payroll Admin
PAYE
848.42
Depreciation on Assets
44,784.25
TOTAL
16,392.86
Surplus/(Deficit)

1,150.94
6,274.13
2,643.24
1,202.62
6,701.67
29,354.05
710.96
800.00
190.00
2,789.91
677.69
Closed Account - Balance transferre
3,935.31
501.25
164.40
1,887.39
58,983.56
819.22
-
Notes: 500 Club fund closed
balance of £6016.75 ftransfered to
General Fund

Closed Account - Balance transferred

RVH Budget 2020

RINGMER VILLAGE HALL MANAGEMENT COMMITTEE - AGM 26th April 2021

Trading v Budget

31st Dec 20 Actual RECEIPTS £ Lettings 27,213.84 Donation 2,717.50 Meters/sub stn rent 658.41 Interest 58.64 Storage 545.00 Fundraising 229.19 500 club 605.00 Library 15,736.61 Bank Errors 80.20 Sundries 75.00 Grants,Goods & Services 11,334.00 TOTAL 59,253.39 PAYMENTS £ Cleaning 1,150.94 Caretaker 6,274.13 Insurance 2,643.24 Water and Sewerage 1,202.62 Electricity 6,701.67 Repairs/Maint. 29,354.05 Additions & Decorations 710.96 Gardening 800.00 Audit fee 190.00 Admin / BrenHonorerium 2,789.91 Telephone 677.69 500 club prizes Refunds on lettings 1,031.15 Error Payments 57.90 PAYE 164.40 Depreciation on Assets Payroll Admin 501.25 Library 3,935.31 TOTAL 58,185.22 Surplus/(Deficit) 1,068.17 Before Depreciation	31st Dec 20 Actual RECEIPTS £ Lettings 27,213.84 Donation 2,717.50 Meters/sub stn rent 658.41 Interest 58.64 Storage 545.00 Fundraising 229.19 500 club 605.00 Library 15,736.61 Bank Errors 80.20 Sundries 75.00 Grants,Goods & Services 11,334.00 TOTAL 59,253.39 PAYMENTS £ Cleaning 1,150.94 Caretaker 6,274.13 Insurance 2,643.24 Water and Sewerage 1,202.62 Electricity 6,701.67 Repairs/Maint. 29,354.05 Additions & Decorations 710.96 Gardening 800.00 Audit fee 190.00 Admin / BrenHonorerium 2,789.91 Telephone 677.69 500 club prizes Refunds on lettings 1,031.15 Error Payments 57.90 PAYE 164.40 Depreciation on Assets Payroll Admin 501.25 Library 3,935.31 TOTAL 58,185.22 Surplus/(Deficit) 1,068.17 Before Depreciation	Budget £ % 48,960.00 55.6% 550.00 494.1% 450.00 146.3% 80.00 73.3% 880.00 61.9% 450.00 50.9% 2,750.00 22.0% 5,040.00 312.2% Not Budgeted Not Budgeted Not Budgeted Budget Forecast 2020
	59,253.39	59,160.00 100.2%
	£ 1,150.94 6,274.13 2,643.24 1,202.62 6,701.67 29,354.05 710.96 800.00 190.00 2,789.91 677.69 1,031.15 57.90 164.40 501.25 3,935.31	£ % 2,100.00 54.8% 9,530.00 65.8% 2,840.00 93.1% 400.00 300.7% 7,560.00 88.6% 18,000.00 163.1% 3,300.00 21.5% 820.00 97.6% 200.00 95.0% 2,950.00 94.6% 810.00 83.7% 1,080.00 0.0% 140.00 Not Budgeted Not Budgeted Not Budgeted Not Budgeted 4,800.00 82.0%
	58,185.22	54,530.00 106.7%
	1,068.17	4,630.00

	A	B	C	D	E	F	G	H	I	J	K	L	M	N
2	Item	Description	Category	Date Acc	Purchase Price	2012 Value	2013 value	2014 Value	2015 Value	2016 Value	2017 Value	2018 Value	2019 Value	2020 Value
3	Curtains andBlinds	Curtains and blindsmaintainedre	pFurnishings	01/09/02	4000	2,520.00	2,293.20	1,893.20	1,493.20	1,093.20	693.20	441.2	397.08	357.37
4	Water Boiler New Kitchen	Couner TopWater Heater	Appliance	16/12/09	418.6	315.00	286.65	244.79	202.93	161.07	119.21	87.71	78.94	71.05
5	Crockery	100place settings New Mugs 19	Crockery	01/03/02	1200	648.00	589.68	469.68	349.68	229.68	109.68	44.88	176.00	158.40
6	Microwave		Appliance	01/04/04	120	56.70	51.60	39.60	27.60	15.60	3.60	0	-	-
7	Cooker	Purchased as demonstaror	Appliance	16/12/09	3600	3,150.00	2,835.00	2,475.00	2,115.00	1,755.00	1,395.00	1080	972.00	874.80
8	Warming Cabinet1000mm		(1) Category	01/08/02	800	405.00	364.50	284.50	204.50	124.50	44.50	4	3.60	3.24
9	Fridge		Appliance	01/08/02	150	63.00	56.70	41.70	26.70	11.70	-	0	-	-
10	Chairsx 26	Blue Chairswitharms	Furnishings	01/12/02	2000	1,215.00	1,093.50	893.50	693.50	493.50	293.50	172	154.80	139.32
11	4 x FoldingTables		Furnishings	11/01/11	738	630.00	567.00	493.20	419.40	345.60	271.80	208.8	187.92	169.13
12	1 x Elm Wood Table		Furnishings	01/04/03	250	180.00	162.00	137.00	112.00	87.00	62.00	44	39.60	35.64
13	2 x Local PicturesDonated		Furnishings	01/04/02	0	180.00	162.00	162.00	162.00	162.00	162.00	144	129.60	116.64
14	2xScreens		Furnishings		200	126.00	113.40	93.40	73.40	53.40	33.40	20.8	18.72	16.85
15	1 x FireBlanket		Safety	01/04/02	50	45.00	40.50	35.50	30.50	25.50	20.50	16	14.40	12.96
16	1 x FireBlanket	Replaced under Yearly Service Co	Safety	01/04/02	50	45.00	40.50	35.50	30.50	25.50	20.50	16	14.40	12.96
17	6x fire extinguishers		Safety	01/02/03	600	486.00	427.40	367.40	307.40	247.40	187.40	138.8	124.92	112.43
18	24 x FoldingTables		Furnishings		2640	1,710.00	1,539.00	1,275.00	1,011.00	747.00	483.00	312	280.80	252.72
19	Sound System inc4 xspeak	Repaired andmaintainedAug200	Entertainment	01/04/03	6700	4,500.00	4,050.00	3,380.00	2,710.00	2,040.00	1,370.00	920	828.00	745.20
20	NoticeBoardsx6	Purchased over last 5 years	Furnishings		480	364.50	328.05	280.05	232.05	184.05	136.05	99.6	89.64	80.68
21	10xsquare tables		Furnishings	01/04/02	500	306.00	275.40	225.40	175.40	125.40	75.40	44.8	40.32	36.29
22	18 Chairs		Furnishings	01/04/02	1080	729.00	656.10	548.10	440.10	332.10	224.10	151.2	136.08	122.47
23	DataProjector	DataProjectorCasio	Entertainment	16/03/11	796.01	716.41	644.77	565.17	485.57	405.97	326.37	254.724	229.25	206.33
24	Upholsery Cleaner	George Upholstery Cleaner	CleaningEq	02/08/11	257.52	231.77	208.59	182.84	157.09	131.34	105.59	82.408	74.17	66.75
25	150 foldingChairs	20 upholsteryrenewed 2019	Furnishings	01/04/03	9000	4,500.00	4,050.00	3,150.00	2,250.00	1,350.00	450.00	0	882.00	793.80
26	2 x NoticeBoards		Furnishings	01/08/09	100	81.00	72.90	62.90	52.90	42.90	32.90	24.8	22.32	20.09
27	FirstAidKitsx 2		Safety		0	54.00	48.60	48.60	48.60	48.60	48.60	43.2	38.88	34.99
28	Kettle		Appliance		20	13.50	12.15	10.15	8.15	6.15	4.15	2.8	2.52	2.27
29	Water Boiler		Appliance		230	162.00	145.80	122.80	99.80	76.80	53.80	37.6	33.84	30.46
30	Fridge	Donated	Appliance	01/12/09	0	81.00	72.90	72.90	72.90	72.90	72.90	64.8	58.32	52.49
31	Cooker		Appliance		1000	729.00	656.10	556.10	456.10	356.10	256.10	183.2	164.88	148.39
32	WaterUrn Large		Appliance		110	81.00	72.90	61.90	50.90	39.90	28.90	20.8	18.72	16.85
33	CrockeryAndPans		Furnishings		0	64.80	58.32	58.32	58.32	58.32	58.32	51.84	46.66	41.99
34	CardTablesx 20		Furnishings		0	1,260.00	1,134.00	1,134.00	1,134.00	1,134.00	1,134.00	1008	907.20	816.48
35	Portable Staging Ststem		Furnishings	01/04/02	9100	6,480.00	5,832.00	4,922.00	4,012.00	3,102.00	2,192.00	1544	1,389.60	1,250.64
36	Chair TransportRacksx3		Furnishings	01/04/02	750	567.00	510.30	435.30	360.30	285.30	210.30	153.6	138.24	124.42
37	ElectricFloor Polisher		Appliance	01/04/05	450	202.50	182.25	137.25	92.25	47.25	2.25	0	-	-
38	CleaningEquipment		CleaningEq	01/05/08	0	225.00	202.50	202.50	180.00	180.00	180.00	157.5	141.75	127.58
39	Four Drawer Filing Cabinet		Furnishings		0	81.00	72.90	72.90	64.80	64.80	64.80	56.7	51.03	45.93
40	Grill		Appliance	01/07/11	268	225.00	202.50	175.70	148.90	122.10	95.30	72.8	65.52	58.97
41	Defibrillator	From Donations and Grant	Appliance	21/10/12	1313	1,313.00	1,181.70	1,050.40	919.10	787.80	656.50	525.2	472.68	425.41
42	Table StMarysRoom	New	Furnishings	01/01/17	73.9						73.90	66.51	59.86	53.87
43	Stacking Chairs	New	Furnishings	29/03/17	282						282.00	253.80	228.42	205.58
44	HearingLoop StMarys	New	Appliance	19/04/17	863.35						863.65	777.29	699.56	629.60
45	Store Cupboards	New	Furnishings	13/09/17	569.95						569.95	512.96	461.66	415.49
46	LibraryEquipment	Used	Furn/IT	01/05/18	8500							8500	9,000.00	8,100.00
47														-
48														-
49	TOTAL				59260.33	34,742.18	31,293.36	26,396.25	21,468.54	16,571.42	13,467.11	18,340.31	18,873.89	16,986.50
50
51					-10%		-10%	minus 10% cost	minus 10% cost	minus 10% cost	minus 10% cost	minus 10% cost	Minus 10% cost + Additions 2019	Minus 10% cost + Additions 2020
52