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2021-04-05-accounts

GODMERSHAM & CRUNDALE VILLAGE HALL 2020 to 2021 TRUSTEE REPORT

Godm*rsham & Crundale Villuge Hall Godmersham & Crundale Village Hall T&U5TEE REPORT GODMERSHAM AND CRUNDALE RECREATION HALL REPORT OF THE TRUSTEES FOR THE YEAR ENDED S APRIL 2021 The Trustees present their annual report and fmancial statements for the year ended 5 April 2021. Structure The charity which is registered with the Ch￿lty Commission under number 226915 is established under a Vesting Deed dated 14 December 1938. Governance and Management During the year the following were Trustees of the charity." S Lindsay Rest￿ed August 2020 D Lloyd MGee E Carter Resi￿ed March 2021 A FarraT J Knuckey M Parrett R Johnson K Grayson Resigned August 2020 R Field Resigned August 2020 W Knuckey R Cooper wef 6.1.21 H Schryver wef 6.121 Kold wef 6.1.21 Poge I

The dryects of the charity as stated in the governing document are: Recreation hall for the purposes of physical and mental recreation and social moral and intellectual development through the medium of reading and recreation rooms. library, . classes, recreations and entertainments or otherwise as may be found expedient for the benefit of the inhabitants of the parishes of Godmersham and Cnmdale and their immediate vicinity. Review of the Year. Hall CIosure due to COVID 19 In line with government instructions during the Covid 19 VITUS epidemic the hall was closed with effect from . (l) April through to September 2020: Complete closure (2) From I September 2020 to 31 October 2020 the hall was open for a trial period to test the cost effectiveness of activities resutning in a limited fashion whilst complying with Covid precautions. The hall was made ￿]lY Covid compliant with one way system, separate room for anybody taken ill. provision of hand sanitising equipment and registration under the Track and Trace system. It was concluded that the hall was able to cover the additional costs and make enough profit to be viable. (3) 5 November saw the hall fully closed once again in 12ne with government instruction (4) With general e&ging of lockdown child related activities have resumed wef April 2021. Poge 2

Godmer5ham & Crundulé Vlllag• Hall (b) Hall Use by NHS The Management Con￿Ittee were very pleased that the NHS were able to use the hall for seminars in connection with injection training during January/February in preparation for the vaccine roll out. (c) Main Hall Redecoration During the lockdown the opportunity was taken to re decorate the main hall at the cost of nearly £500. (d) Lighting Maintenance Over the last few years the neon light tubes in the ceiling have started to fail. In view of the ceiling height and the need of a cheny picker for access it W&8 considered uneconomic to replace individual tubes. With the hall being closed the Committee took the opportunity to replace all of the neon lighting tubes. At the same time all emergency lighting was checked and repaired as necessary. (e) Heat Source Air Pujnp The last two years have seen an increasing deterioration in the condition of the air source heat pump with ever greater quantities of coolant gas escaping. Not only illegal but increasingly expensive to replace it was decided that the Hall would take advantage of the government backed Bounce Back loan and effect the required repairs to the heat exchanger at a cost of £4K. (O Government Grants During the period of lockdown and restricted opening the Management Con]mittee have been very gratefvl for the government grants provided via Ashford Borough Council. Whilst amounting to some £28K in total expenditure has had to be nuintained for insurance. utilities. alarms etc with zero income. Puge 3

Godrntrslwm & Cr¥ftdul* Villitye Hall (g) Parish Field This is jointly managed with the Parish Council (PC) and continues to be a major asset to the Hall. The PC has met the field costs during the Previo￿ financial year. but costs are now shared equally with the village hall. Poge 4

Codmtr5hum & CwndaEe Htsll Plans for the Future l. Develop filrn. comedy, theatre and music events 2. Develop and maintain BRddy's Carol Concert and summer BBQ village parties. 3. Upgrade CCTV coverage. 4 Develop vehicle charging points. 5. Upgrade car park entrance and turning area 6. Open the hall after lockdown Risks and Mitigation l. Damage to the building structure and contents: Covered by annual insurance. 2. Public liability: Covered by annual insurance 3. Fire precautions: Extinguishers serviced annually 4. Burglar and fire alarni: Serviced regularly 5. Sewage system: Serviced regularly 6. Kitchen equipment: Ovens and hobs steam cleaned. Dishwasher regularly serviced 7. Accounts: Examined annually 8. Hall bookings". Maintsined on remote server 9. Hall security: Site covered by CCTV accessed remotely l O. Hall cleanliness standards: Inspected weekly I l. Health and safety risk assessment: Updated annually 12. Heat to air pump: Serviced annually Poge 5

G0drner5I￿rn & Ctundal¢ Wtlloge H¢tll Reserve Poliey The trustees aim to keep approximately three months nu]ning cosL amounting to £3,300 (2017:£3,300) as unrestricted reserves. At 5 April 2020 unrestricted reserves amounted to £5,416 (2019: £10.846). Statement of Trustees, Responsibiliti&s The Trnstees are resEM)nsible for preparing the financial statements for each financiaj year which give a true and fair view of the state of affairs of the charity and of the income and expenditure of the charity for that period. In preparing those fllwicial statements, the Trustses are required to: - Select suitable accounting policies and then apply them consistently; - Make judgements and estimates that are reasonable and prudent" - Prepare the financial statements on the going concern basis unle&s it is inappropriate to presutne that the charity will continue in business. The Trusfres are responsible for keeping proper accounting records which disclose with reasonable accurncy at any time the financial tx)sition of the charity and to enable them to ensure that the financial ststements comply with the Charities Act 2011. They are also responsible for safeguarding the &ssets of the company and hence for taking re&8onable steps for the prevention and detection of fraud or other irregularities. Signed: MGee Johnson Chainnan Treasurer Date: I l June 2021 Poge 6

47

VOUCHER NUMBER

Date:

NO INVOICE PAYMENT VOUCHER:

FINANCIAL YEAR 2020/2021

MONTH AMOUNT
TV LICENCE August £ 13.26
DISHWASHER August £ 138.00
TROOLI Ltd (Ex Call Flow) August £ 4.99
WATER (Castle Water) August £ 12.67
TRANSFER TO DEPOSIT HOLDING ACCOUNT
EVENT NAME: G Hooper: MISC 29/21 £ 50.00
TRANSFER TO SAVINGS ACCOUNT £ 4000
ACTION WITH COMMUNITIES £ 52
MAIL CHIMP August £ 18.80
( Paid via R Johnson)
Parish Council
(Grounds
Maintenance) August £ 100

GODIAERSHAM AND CRUNDALE RECREATKIN HALL REpoirf FINANCIAL STATEMEKrs FOR THE YEAR ENDED 5 APRIL 2021 Chwity R•g*trabon 226915

GODMERSHAM AND CRUNDALE RECREATION HALL CONTEpirs Page No Reference and Ai*ninistrative t)eta"Is Repjrt ofthe Twstees Inde￿rIdent EXam1r￿S. ReFxvi ement of Fina￿1￿ kaiwlies 9-13

GODMERSHAM AND CRUNDALE RECREATION HALL REFERENCE AND ADIAINISTrATIVE DEfALS M Gee {Chamianl A FarTar (S￿etary) R John￿ (TreaY4xer) R Co4Er J Kn￿￿eY W Knud(ey Kljd M Parrett H S¢hryver Princlpal Addr ertKJry Road &'lbng Kent Ind*￿nde￿ Eumlner Wilkes FCA Azets ￿dit Serbices 5th Fknr Ashfiyd c￿M￿Cl￿ Quarter 1 Do¥w Pt TN23 1FB Bankers Nati¢J)al Westrni￿ PLC 20 High Street 24 8SH 80 Cheapside Lon(h)n EC2V6DZ

GO[ImERSH￿ AKI CFWMDALE RECREATION HALL FOR THE YEAR ENDED 5 APRIL 2021 The Tntstees Fwt thr retM)rt and fman(id stat￿)e1￿ d the (wty for ￿ >Ear 2021. The Tr￿s(BeS have adopbl of the of Re£ommethJ Prarkn ISCIIP)"Accounbrfj aThJ Rewts"rwJ Charibes" IFRS 1021 ￿7 The finanaal ststÈments ha% b08n FYeparwJ ￿ wthnce wth thB pc4i¢ies s out In Th)te5 to ￿ actsjunts and compty the rthanW5 goveming &xuffwL the Chariligs Acl 2011 ￿ NK>)unts'TrJ and Reporbn9 ty Charities". Statement or RecommwJed Practi￿ to ttE4r ￿>￿InIS in w)fLkn thp FirbarLial Reporb"N4 Standard applra)le ￿ the UK 16 j￿201485 arrwknJ 1. Objectives and Actyvfjttes The L'eets of ￿ chanty as statsd tn the go¥emNy ￿￿￿[￿1 ￿." Reueation hall for ttE purposes aThJ rneTr￿ rec￿8￿ arwj xrial de¥Eh¥Trnt Ihr0L￿h Ihe medium of ￿adi[￿￿ arn1 recreation rtxjr￿. Ibray. kLJres. rAaw. r8L¥eaI(l￿ enrtainrneTrts or otherwise a5 may be found expedntforthe tnefit of Ihe inhabitants 01lh8 paristies ofGrAthwslwm and Cwndate and th8tr ￿￿)eth"at8 vianty. Public bÈnefft sts1£n￿t The Truske5 confirni that W habe rnfèF￿ to tr gubJwce Hi the Charity C(mission's 9ereral gUKlan￿ on public HaFI Closur8 to cO￿D 19 In linewth gfftrnrnent ¥tstructrJns iJwirwJ the Cty¥J 19 halwas ith effectfrrn.' 111 ￿)ri1 through to Sepbnlw 2tr20: C•ie 121 From 1 Septembef 2020 to 310ctts 2020 the hal Yd5 yn for a tsl w¥yJ to test the effetherws ol aLthwe$ esumirpj in a knrted fath.on whi15t COVKI ￿￿ecautsL￿. hall was maje fulty Co¥K1 CL￿￿.ant￿th one way system. separate room for arbrth• laken ￿. PrOvN￿ of hand sanitswy ￿￿ll￿nent a￿1 regstrabon under the Trad( and 131 5 M)bEmbers¥wthe hal fijtydosed t¥￿ agawi in f¥wilh gtywrynert irtstructions. Hall Use ty NHS Th8 Mallag￿nent Committee SEry thal Ihe NHS to w the fot semirws in conrcll)n ￿1h injethn trabning durirKJ JanUary1Febn￿ry in t¥Vati￿ kn the¥ac(irE rdl< Alain Hall Rede¢0 Duwk)g thg10(¢Jtyn ¢¥VDrWwas tkn to ￿ dermk the main hdl at the ¢￿tof￿ £S(X). Cfver the L8St fe years Ihe IKJht bjtrés in hthE slafknj to fail. In Of￿ ¢8diThJ luht atKJ need of a (erry picer for access it was MEO)￿[¢ ID reFdx bJt5. Vth the hau beiThJ closed Ihe Committee took the opportunty to iepe al of the rec￿ li3htiro bths. At IVYE au emwg8ncy I￿JhtiThj was and H¢at SoLtru AlrPump The last￿ years have seen an irK¥easwvJ drKwalTh in ofthe 8rswTre heat pump wrm eveT greakrquarrtibe$ of ecdant gas escapi￿. Not ilegal ejpenswe to rer4ao rt was Ihat Ihe H1 t adv8ntage of Government GTrnts grants provkw via Ashford Borough C￿n￿l INhtst 3mounty.ng to S£￿ £28K in totsl eJ4*ndthre ha5 had tri be maintained for

GOtMERSHAM AND CRUNDALE RECREATIOM HALL REPORT OF THE TRUSTEES FOR THE YEAR ENDED 5 APRIL 2021 Parbh Flold This is joi￿ty managed th Ihe Parish Councs (PCI aThl ¢onb"nues to t a rna￿)r a558t b lh8 HalL Thè PC ha& met fielJ ¢￿ts Finan¢iol Revi Income arnounted to £20.￿$ (202tr. £24.Wl lo £29.461 121120.. £44,130>. a re5uLt the net deue88e ifi fuNts lorthe to £8.&561202tr. £19.￿}.At 5Pyl 2021 lold fiJThJs aNNyJrts1 to£566.038 (2020.. £574.0291. At s￿rf1 2021 unreStrw￿I reseNes arno￿ to £11.44212020." £5.WI. At 5 2021. deS￿naled fuThts 8m(¥Jndto £554,59612020: £W.6141 aTrSfwth8rdetsib wegrbpn in rKrte 11 to the aco)unts. b8en esta￿$$￿ b) thantyto 5sen ormrfvJate thcEe 2.Put4ic liability. CovetEII by annu￿ irwrance 3.Fire precaulK)ris." EXb.ngui5￿r5 servw2d ann 4.BuWararn1 fi￿ ami." Se¥wKe(I re9￿ 5.Sewage sysm'. SeThK&J 6.￿tchen ￿￿1pment O¥r6 and hobs stsam (an&J. DislTdsher rWrtyser¥ic 7Accounts". Examined annual 8.HaFI bothThJs'. Maintained server 9.HaU security.. Site rthered by CCTV a(tessed 10.Hall (anlirtess styJaTd5." Irw£ded 11.Heallh aNJ safvty aSseSsw￿nt anN 11Heat to airpunw.. Serv￿￿￿ ￿n￿a￿Y Plans forthe fu¢ 1. Devel¢w film, cornedy, thee 8Th1 rnu5ice¥ents 2. Devebp and rnairthn Bhldls Carc4 Conc£rt aTr1 sumw BBQ * patss. 3. Upgra( CCTV covernge. 4 D8¥knp ¥ehide ¢argiry points. 5. upwa￿ car ParkeRtra￿ aNJ knmirnj area 6. Open the haH after bxdovm COVID-19 and Wny cort•rn exiskng da558s ar¥J groy tDr ith fith1￿ t))krys. Gthwntnent grants h8v8 e&8enW in(xne duriThJ the period of ar 50% of ourexth.ng grour6 and classes ha¥E ￿5Urned their athiI88 ryeatir4 a d￿ndab￿ iThcome slream suffKient to ujver rnost expertses. Furlher d￿e$ and grouF6 will re5urrE as Covid reSt￿rts are eased. W&Jing5 and Olher soc4al event bookir¥Js ha¥e hekj ell aThJ IrM)kn"ng ahel the [￿xt mortth5 t￿ shoulLI provi( suifKrt addtiional income to ificrease funts W in reseNe addl￿)n￿ w0j￿ H¢)￿r. * Ihe tirne ol the final￿1 51alernellts, Jhe Trustees struc￿re D￿ernber 1938.

GOI)MERSHAM AND CRUNDALE RECREATK)N HALL REPORT OF THE TRusfEES FOR THE YEAR ENDED S APRIL 2021 During the ￿3r Ihe folJ(y4Ang w8re Tntst8•¥ of Ihts dwity. M Gee (Chai￿an) A Faffar Isttretsryl R Johnson ITreasur8rl E CarterlR%igned Marth 20211 R CLyEr lapFrf)inbJ 6 Januy2021) R F￿d I￿gned Wst2020} K Grayson Iresigwj August 2￿20} J Knucey W Knlthy S LiThYsay IreswJ 20201 DUOJ K 6 knuary21f21) Mp H S¢hry¥v lap1￿￿ 6Jan￿ry2o2l) Th8 Iw appl&￿￿ to a Wales wwre5 ts Tr￿￿e$ to W8pwe finanda s￿en1$ for e&h firw4al year which 9i¥e a true aryj f8irMew of Ihe slate of ofthe ¢Jwity tnccffliNJ reS￿r￿aTrI appkation of re5our￿ of Ihe ¢hattyforthat Wtyj. In wepariThJ these finanoa slab¥Ents. the Tr￿ are r4uire¢J to.. . d)$8Ne t￿ methcts in ttE Charitses SORP 2015 IFRS 1021.. - make ju¢Jernents and ests"mates that are rea$or￿￿ and . st whelher aWKablo accounb"TyJ St￿ habe teen frknj. sw kn any Male￿81 disdosed e>plaine£J in the financial ststernents." i tr#Jsirw. fiftanaal posilion of thanty enable to ensu￿ Ihat Ihe finanu stst•its C￿n￿Y with the Charibes Act 2011, the Chanty (AC&￿￿ts ar¥1 Rwbi R￿Julabo[lS 2008 KI the pM￿lOn8 of ¢tsal. TW are abo resrx)n5ttle for saf8guardlrrfJ Indgpgndent 8xamlMr On 7 September 2020 GIV￿ Audit Se￿￿ Lvnfoj trath"TrJ a5 Wins Kenn Audrt se￿￿ char¥JwJ its name to Azets Ajjdit se￿￿$ Limited. Tr namè they [￿ti￿ urK18r is Azets ser￿ al￿ w)rdiThJty tlw habE svJrd Ihwr report in ihelr new 11.G 21. RJoh Trustee

GODMERSHAM AND CRUNDALE RECREATION HALL INOEPENDEP¥t EXAMINER3 REpoi¥f TO THE TRUSTEES I rewt on the a￿nts oflhe tharity foTtt ￿al 5 Awl 2021 are set on pages 9 to 13. RMponsibiNtks and basls ol rwrt As the thanty Tnths Y(￿ are reSr￿1￿￿1k ts the prnparakn ofthè W)￿nts in ￿xda￿e vAh the wuirpnnts of the Charitss Act20111lheAdl I r8POrt in ￿pec# of my examination of the Trust's 8t￿)￿ (%rrEd otrt under seLknn 145 of 2011 Act and ' carrying out my examin8lK)n I have fol¢yhr4J al the appI￿ab￿ DKecbm¥ given by the Charity CommissKJn under se(on 14515Xbl ofthe A( I have con¥)￿ted my exar¥xnalion. I confffm that rnaleri￿ mattews exrwtthat ￿ferre(l to ￿ the pwious paragraph have coffe to my attenlion in tsxbnection wth the e￿￿￿1￿)n grfftJ n cause to b81e¥e that in any matenal respecL acwJnts records tre not W in resFeCt ofts TFUSt as required by sedh)n 130 ofthe ACT; or the 8cwJnts do not comF with the appIl￿b rewiruneftts c￿n￿mI￿j the tr)￿ content of accounts set out in th8 chanb.es IAo))unts aThJ Reportsl RegulatK)s 2DJ8 thrthan any requirwnent thatlhe arxvunts give InR a¥wJ fwr vithrf whith 15 Th)t a t¥wtr£r consKlered as part ofan Indep￿ examination. I have no oy)￿mS and ha￿ c4Th arrijss no other matters ￿ ￿nned]"on wilh the exarwlron to vthith attenlk)n should be drak¥n in O￿t0 enab￿ a prow ut>Jer51arKlirg ofts to be researted. M A Y•Thes FCA Ashford Quarter 1 Dover Place Ashfor Kent TNfJ 1FB

GODMERSHAM AND CRUNDALE RECREATION HALL STATEMENT OF FINANCIAL ACTivmES FOR THE YEAR ENDED 5 APRIL 2021 Total Total 2.119 Chanlabl8 actNib&& 1526} 19.874 Events 852 Investsnent inccffie Ciwhl-19 grants 20.193 20.193 Total Incomg 24. Ratsing funds 3.036 Chant￿e a¢aMbès 14.072 15.389 29.461 4t,094 Total •xpenditur• 14.072 15.$89 29.461 44,130 M•t oxpenditsrn b•fore g•in on in¥wlmwts 6.733 (15.3891 (8,656) (19,1941 Un￿alL$e￿ (Icy59esygains on lnve8trn￿ts Ngt income I lexpenthrn) b•foTr trartslws 665 (T.￿1) 11721 119.366} 6.733 114.724) Trnn¥fer bètMgn fund¥ 11 (70n 707 114.017) 1,991) 119,3661 Rewncilkqlion of funds.. Fund balarrAs * 6 April 2020 5,416 ,613 574,029 593.395 Fund b•l¥ne•s ats Aprfl 2021 11.442 554.5 5E6,038 574,029

GODMERSHAM AND CRUNDALE RECREATION HALL STATEMENT OF FINANCIAL ACTivmES FOR THE YEAR ENDED 5 APRIL 2020 COMPARATIVE INFORIAATION OILY fund¥ Total 180 2,119 19.874 19.874 E¥gnts Ottrr Investment i￿￿ne 24.756 180 24,936 25.371 15,723 41,094 Totsl 0xpend1￿1 28.407 15.723 44,130 13.6511 {15.T23} 119,1941 0th8r rncognised gasnx Unreali8ed gairts on in￿kn Net incorne I (expenditure) befor¥ trans (1721 {3.8231 11721 119.3661 115.7231 180 11.PJJ71 1.787 11801 Npt moTMDent Sn fund• 15,4XI) 113.936) {19.￿) Re(x)nciliab"on of ftjnds. Fund balan￿ at 6 April 2019 10.846 S82.549 593.395 Fund b#l#neeJ at 5 Aprll 2020 5,416 .613 574,029

GODMERSHAPJJ AND CRUNDALE RECREATION HALL BALANCE SHEEr AS AT S APRIL 2021 20 202 Ft¥td A88els Tangible Assets Inv•stm8nts 551.519 3.077 566.201 2.412 569.613 D8btors Cash at bank aThJ haTr 670 5.676 24241 24,921 Creditors: falllng due Thithin one year 2,614 22.307 576.903 Totsl owts cUrrent￿bIlli 5.416 574.029 10 (10.8e6) 574.029 Unreslricted ftjnds Reth.￿￿ funds 11.442 5.416 11 12 13 .613 574.029 ved by Ihe Board T1&￿￿e$ ￿ .................... R Johrwn 256zI.

GODMERSHAM AND CRUNDALE RECREATION HALL NOTES TO THE FTr4ANCIAL StATEMEKrs FOR THE YEAR ENDED 5 APRIL 2021 ACcoun￿n9 Pollcl8S 1.1 Basls of preparatlon The ￿lMershaM ￿ Crund Reueatson W is a registeTwJ dHrFty ￿1th ttE Charity Commission in the Unrted Kingdorn. The athjress of the registereil Offi￿ is given in Ihe thanty information on page 1 of thes statements. rthre of the OF¢rats￿$ arKI ￿nap￿ &trrlies are the operation of eth.on hall ts the wrposes of phygcal arKI menta reueab"¢)n and socaal rniyal developmw)t through the medium of readirKJ and r￿e3t￿M rikyns, library. leoajres. dasses. recreatic￿S and entertainmènts CrLmdale and I1￿"r imm&Jtate vtiinty. The chanty wn5titutes a puNi¢ tenefit aibty as defineA by FRS 102. Thè fin8rval staternents have been epared in a¢xordance ￿1th A£oyJnting arhj ReForb"ng by Charrw.. Slrnent th Recommended PracLY appli(>bJe to charibes prepariTrJ their aYAMJnts in ￿￿(Jan{2 ￿th the FmarKyal Reports"ng Standard appls¢atAe in the UK IFRS 102) on 16 Juty 2014. as arnendad ty ￿leb"n 1. ts Chan"b"es 2011, arm1 UK The finan(?81 statemerrts are 8 gcrfThJ o)Thxn b8sB urthr the historra cost (x)nvention, mfxjified to ItKa￿le certain items at fair valL. The finanual staternents are in sterb.ng is the fundional The sigrtjficant FdKies apKI1￿1 in of t￿e fin￿rial ststewts are set out bdcw. 1.2 Funds a¢¢ounting ¢jiS(¥etic￿ of the Tnjstees. represent&J to enwre that lurKI balan￿ st&￿ acojratatry reff&a5 thè designation wlicy &Jopted by the 1.3 Income r•cognltton AN in(y)rne is indud&Y in the Ststemwrt of F￿￿nCi Athibes ISOFAI Ihe tharity Is leg8ty entitled to in(x)rne arter any KErformarre WK[Jbc￿S have been me¢ the arTrJunt ￿ te mèaswgj rdiAy and it is probable that thè irrome wll be rel￿d. . Vojunlary Ir￿Me indudiThJ aKI Ès indudeA in fiAI in the &atement of Finw(ial kiMb"8s . Investment income is ir￿l￿d r￿able. . Rèrrtal inc￿ne is indLKled in t￿ Statement of FJn8rtia in the year in IE is rwNat4e. . Govemment grats e reojgrtssed St the fair vaje of the asset rec&ved { recetwable ¥tt￿ there 1$ reaswatrje a$St¥an￿ that Ihe grart Cly￿l11c￿S te met and the grants %bill te receiwj. are meL Wlie a grant speufy Ferfwmarx% (￿dI￿onS it t5 recoJnis&l in irKome the rwised as a liab￿ty.

GODMERSHAM AND CRUNDALE RECREATION HALL NOTES TO THE FINANCIAL STATEMENrs FOR THE YEAR ENDED 5 APRIL 2 A¢courrting Pollcles 1A Expendlture recogrKUon Al exFaxliture is a(xxxJnt&J an accrAs bggs aThJ h9S tAen dassfied heacth'ngs that aggregate all costs related to the category. E>WK1i￿￿ is r￿niSed Ithere there is a leg81 CY ￿￿strU[￿t ￿1ga￿'0n tr) make payments to third p8rlies. rl is t￿lat4e that Ihe settlement be wuitEd aThJ the amount of the obligation (xn be Mea$￿e￿ reiiatty. It is categorised under the kAlowng headirvJs" - Costs of generab.ny funds are tIK>se costs incurred in atba¢b"ng vollmtsry iruxme. . Charitatle expeTrJitLwe txjmprises those costs inrAJtred by the thanty in the ddivery of ds th"vibes and serw¢es for its benefiaaries. It indLSdes tK)th costs alkx2ted direujy to Such acwb"es ￿ #Ksse costs of8n indirect nature necessary to supwt them. )stitution and statutory requirements. 1.5 Tawlble fmd assets TangitAe fixed assets are stat8d at cost less ¢Jepr￿￿￿"0n. Oepre(iab"on is provided at rates (31(xklated to write off th8 rA>st u valu"on ol fixed assets, less Iheir esbrnated resdual waiue. ovef their expected useful lives as Fixiures. fflb"r@s e4wMnent VIMage hall 15% rWJl￿1rQ balarv 2% S￿ht line 1.8 Investsnents Investments are r￿[￿sed ir#tiaty at fw"r is rKThaty the trarw¢th exdtJing transaction costs. Subw4uenty. Ihey are measur￿1 at fair with tharvJes reowNsed in 'r￿ gairk8 1 005sesl on investments, in Ihe SOFA if the shafes are wbtscty traw Lythewfrair vaue can Other￿Se be me8sJJred reliatfy. 1.7 Debtors and creditorn rncelvable I ptyable withkn one Debtor5 and csediti¥3 Stat￿ interest rate and receivatAe cff payalAe wthin c￿e year are Teuxded at tran￿ti￿ kny losses aFisirrtJ frc¥n impawmwrt are rec(gnised in ex￿d￿lre. 1A Tax The charity Is an exernFI d￿ty meaniTrJ rf sche(hJe 3 Charities Aca 2011 arKI is considered to pags the tests set in Parawth 1 S(ththAe 6 FiroK A£t 2010 and rt meets llefinrt1c￿ of a 1.9 Going ¢i>ncern The finan(ial slalwnents have wepwl on a gc¥ng c￿￿ern bay"s as the Twstees tdieves that no material LmWtaints"es e￿sl The Tnjstees have (x)nsidered tt wat¥lty of c￿lit￿ed OFvt￿l over the next Govemrnenl grarts have provided essen"al Ir￿orne duftng the ￿tyj of total I￿kdo￿ given the lack of other funds and wth Ihe reMaJni￿j baLance fom a scJTrJ Ixase fr￿n to restart operations. Over 51fA of our e￿strn9 grwps an(S dasses Iwe resumed ￿r ac￿￿tt"e$ creatiThJ a I￿paidable irr(￿e stream s￿￿ent to cover most expènses. Further dasses groups will resume as COVKI resth"ctions are easeJ. Weddings and Oth￿ scKial event ￿￿kingS have hebd up VAI aThJ lookiNJ ahead over the next ￿e1ve months th8se should provide s%Jffiaerht addtb"¢Thl I￿￿& to iruease f￿d$ hekj in reserye for ￿jd￿.0naI projeds. Hrywever. at the "me of approyirwJ financid stslements, the trustees 153ve a reascmat4e expectstion that Ihe thanty has adequate restyjrces to ¢x)nb"nue in oFW8tic￿a eXiStw￿ for the foreseeable ftrtltre. Thus the trustees c£Jnts"nt to ath¥)t the Co￿eM bws of act4wntir¥J in weparing the slatements. 10-

GODMERSHAM AND CRUNDALE RECREATION HALL NOTES TO THE FIIIANCWL STATEMEKrs FOR THE YEAR ENDED S APRIL 2021 Accountirwj Policies 1.11 and key yource5 of •stlmalloft uncetsiiTrty wrrbng esb"mes and judgernents are cthts"ThJalty ￿￿aby aTh1 are b8swJ on hist(YThl eypèrience other Usefv>5 ec(Momic INes oftsngible assets The annua depreixth.on charge for tJigit4e assets to thar¥Jes in Ihe e$b"ma￿d useful e(ffiomic INes dual value5 of Ihe assets. The USeft￿ ec<x)omr INes and re￿dUal values are reassessed annualty. They are 8mended ￿en necessary to reffec cutfpJ e￿ImateS. based on techndogical adVan￿rnent, fvrtura investynents. e¢￿orniC uts"lisatr'on and ttE ¢￿￿1110n of the assets. See note 5 for the (xryiThJ 8mount of th8 prcprty pknt arwj e¢w¥Xn￿ aThJ Thjte 1.5 for eCt￿K￿l¢ k.bes ts eath dass of a55ets. 2020 Grants 2021 COVID Smatl B￿%￿neSS SUPFJi COVID Restsrt grant COVID Lo(21 Restrtcons SIW￿t grant 10,IX(I 4.￿0 6.193 20,193 Expendrture 2020 Tolal Cc6t of g8neratiiYJ funds.. Events Cost of(arrtabbe 8th¥it 1.181 152 2.531 1.181 152 2.531 2.421 127 8,335 214 Water Hall cleaning Adv8rtisÉr4J Telep￿￿e Repairs and maintenar Insuran 7.r21 7,721 11,492 792 216 15,722 156 15,389 Deprea8b"on Other 15.389 536 16.081 12,49) 28.531 40,222 Governan￿ o)sts 1rK1e￿ndert examin￿5 fees 930 930 872 872 12.49) 17,011 29.461 44,130 The tharity ern￿ rK) ff Ihe yw (2U20. nll. No trLhStees reC￿ve0 rununwatscfft ( expenses thrirYJ the Year{2￿0. None). 11-

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED S APRIL 2021 TangIb￿ fixed assets FlxluiBS. ¢￿in￿ & IIvaT e4UiPm#t Total 639.trfJ9 679.Y)6 707 A3 atfj N)ELI 2020 Addth"ons As at 5 April 2021 40.897 707 41,604 s39,￿9 680,613 DepYeciat¥)n As ate April 2020 Charge foryear As at 5 April 2021 24,221 2,607 26.828 113,705 15.389 129,094 12,782 102,266 NetBook Va As at 5 Aprli 2021 536,743 551.519 14.776 16,676 $49.525 566.201 As at 6 Awil 2020 2020 2,412 Asat6W2020 Unrealised gain l (kJssI As at 5 Awl 2021 11721 2,412 3,077 The histori￿1 cost oflhe Investr￿ ts unkJTh. The in¥es1￿￿nt￿[tststs of SI￿￿5 h in COIF Charity Ir￿s￿￿7t Fund Inc￿ Unts. 2021 2020 670 Prepay￿nts 2020 ¢f8diiorn: knunts laling due wlthln ope ye•r 20 1.134 550 930 2,614 Bank loan 930 930 20 2020 As at 6 Apri12020 Released in year Resources deferred in ￿r A88tS￿lI 2021 At the balance date dority os h)bJry in than￿ for 5 Aprl 2021_ 550 12-

GODMERSHAII AND CRUNDALE RECREATION HALL NOTES TO THE FINANCIAL STATEPAENTS FOR THE YEAR ENDED S APRIL 2021 10 Grndltors: Arnounts faI￿n9 th aftor ￿ than OTrB 20 10.8fj6 2021 2020 Wthin on8 year In lo years After MOTE than fve years 1.134 9.598 12.L B0Unr￿ Bac Loan Stheme - £12.0(KJ repayable by 1 Ckiober 2026 at an intetest rate of 2.5%. The loan 15 guaranteed by t￿ UK (>fftft￿￿nL A repayThent holM1ay for 3 peritij of 12 months frDm the date the loan was drawn 11 R•Otr1￿ fvndo. Prior Balanc• brought Income Tr•n8fe Bllance forward 1801 12 D•signaipd FwKI• Balance brought Dosign•tioTr Balance fonvard .613 115.3891 554.5££ natsd FuRd - Prior year Balan¢• ljmught Dewnalion Released Balan¢• formrd F￿￿ Asset Fmjs 582,549 13.9351 568.814 Tot•1 ¢wYentyear ed Assets 554.5 24,921 12.6141 110.886 566,037 24.921 12.6141 110,8661 11.441 Clff￿nt liabil￿e$ Crediiors faling due after rThxe than ye Total net assets .596 Prioryear Totsl FNed Asts Current Assets Curwt liabibtses Totsl net assets 56&613 568,613 6.345 9301 574,028 5.415 568.613 13-