2024-12-31-accounts - Marthall, Ollerton And Little Warford Village Hall Association

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CHARITY No. 236708

MARTHALL, OLLERTON AND LITTLE WARFORD VILLAGE HALL ASSOCIATION

ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2024

MARTHALL, OLLERTON AND LITTLE WARFORD VILLAGE HALL ASSOCIATION STATEMENT OF FINANCIAL ACTIVITIES

FOR THE YEAR ENDED 31 DECEMBER 2024

General Fund £ 46,456 - - 4,990 4,687	Restricted Funds £ - - - - -	Restricted Funds £ - - - - -	2024 Total Funds £ 46,456 - - 4,990 4,687	2023 Total Funds £ 39,012 - - 6,770 3,796

56,133		-	56,133	49,578
9,622 1,336 292 12,835 13,833 2,355 680 2,104 -		- - - - - 9,030 - - -	9,622 1,336 292 12,835 13,833 11,385 680 2,104 -	12,012 1,331 377 15,891 6,575 11,194 - 4,575 -
43,057		9,030	52,087	51,955
13,076 182,730	-	9,030 334,030	4,046 - 516,760	2,377 519,137
195,806		325,000	520,806	516,760

Page 2 of 7

MARTHALL, OLLERTON AND LITTLE WARFORD VILLAGE HALL ASSOCIATION STATEMENT OF RESOURCES APPLIED FOR FIXED ASSETS FOR CHARITY USE FOR THE YEAR ENDED 31 DECEMBER 2024

Note 4	General Fund £ 13,076 2,355 - 3,828	Restricted Funds £ -9,030 9,030 - -	2024 Total Funds £ 4,046 11,385 3,828	2023 Total Funds £ -2,377 11,194 -
	-
4
	11,603 155,970	- -	11,603 155,970	8,817 147,153
	167,573	-	167,573	155,970

Page 3 of 7

MARTHALL, OLLERTON AND LITTLE WARFORD VILLAGE HALL ASSOCIATION

BALANCE SHEET

AS AT 31 DECEMBER 2024

Note	General Fund £ 20,036 - 8,197	General Fund £ 20,036 - 8,197	Restricted Total Funds 2024 £ £ - 20,036 325,000 325,000 - 8,197	2023 £ 20,036 334,030 6,724

4 3 3
		28,233	325,000 353,233	360,790
		1,541 - 7,602 159,809 21	- 1,541 - - - 7,602 - 159,809 - 21	140 - 13,088 145,121 21
		168,973	- 168,973	158,370
		1,400	- 1,400	2,400
		167,573	- 167,573	155,970
		195,806	325,000 520,806	516,760
	195,806 -		- 195,806 325,000 325,000	182,730 334,030
	195,806		325,000 520,806	516,760

Approved by the Board of Trustees on 2025 and signed on its behalf by:

…………………………………………… Simon D Armstrong Trustee

Page 4 of 7

MARTHALL, OLLERTON AND LITTLE WARFORD VILLAGE HALL ASSOCIATION

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2024

1 1 Basis of Accounting

These accounts have been prepared on the basis of historic cost in accordance with Accounting and Reporting by Charities - Statement of Recommended Practice and with Financial Reporting Standards for Smaller Enterprises and with the Charities Act 1993.

2 2 Accounting Policies

i. Incoming resources are included in the statement of Financial Activities when the Charity becomes entitled to the resources. Where incoming resources have related expenditure the incoming resources and related expediture are reported gross in the Statement of Financial Activities. Gift Aid is brought to account upon receipt from HMRC.

ii. Fund Accounting

The General Fund is available for use at the discretion of the Trustees in furtherance of the general objectives of the Charity and has not been designated for defined purposes.

The Restricted Funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the Charity for particular purposes. The costs of raising and administering such funds are charged against the specific fund.

iii. Tangible Fixed Assets are capitalised at cost or, if gifted, at reasonable value on receipt.
iv. Depreciation With effect from 1 January 2011 depreciation has been provided at rates calculated to write off the cost, less estimated residual value, of each asset over its expected useful life, as follows:

Freehold land Nil Freehold Buildings 2% straight line Fixtures, fittings and equipment 10% straight line

Page 5 of 7

MARTHALL, OLLERTON AND LITTLE WARFORD VILLAGE HALL ASSOCIATION

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2024

1 January 2024 £ 182,730	Incoming Resources £ 56,133	Outgoing Resources £	31 December 2024 £ 195,806

		-43,057
14,800 226,970 32,785 - 59,475	- - - - -	-400 -6,134 -1,000 - -1,496	14,400 220,836 31,785 - 57,979
334,030	-	-9,030	325,000

516,760	56,133	-52,087	520,806

i Big Lottery Fund Development Grant. During 2008 the Charity was awarded a grant of £20,000 by The Big Lottery. The grant was made to part finance the development and submission of a Stage 2 application to The Big Lottery for a further grant towards the cost of constructing a new village hall.
ii Big Lottery Fund Grant . During 2009 the Charity was awarded a grant of £306,711 by The Big Lottery. The grant was made to part finance the capital construction cost of a new village hall to be constructed upon the site of the previous hall. The final tranche of the grant was drawndown during 2010.
iii Waste Recycling Environmental Ltd Grant No.1. During 2009 the Charity was awarded a grant of £50,000 by Waste Recycling Environmental Ltd. The grant was made to finance the ground source heat generation system, under floor heating installation and rainwater harvesting system installed in the new village hall.
iv Waste Recycling Environmental Ltd Grant No.2. During 2011 the Charity was awarded a grant of £12,715 by Waste Recycling Environmental Ltd. The grant was made to part finance the purchase and installation of bi-folding accoustic partitions in the new village hall.

Page 5 of 7

MARTHALL, OLLERTON AND LITTLE WARFORD VILLAGE HALL ASSOCIATION

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2024

4 4 Tangible Fixed Assets

Freehold Land £ 20,036 - -	Freehold Buildings £ 451,516 - -	Fixtures, Fittings & Equipment £ 66,482 3,828 -	Total £ 538,034 3,828 -

20,036	451,516	70,310	541,862
- -	117,486 - 9,030	59,758 - 2,355	177,244 - 11,385
-	126,516	62,113	188,629

20,036	325,000	8,197	353,233

20,036	334,030	6,724	360,790

i Freehold Land

During 2009 the previous village hall, being beyond economic repair, was demolished and replaced with a new hall on the same freehold site (Freehold title number CH409675). The freehold land has been retained in the accounts at £20,036 being the combined carrying value of the land and old hall in the accounts as at 31 December 2008. In the view of the trustees this represents a reasonable value of the freehold land.

ii Village Hall Development Project

The development project was completed during 2011 and costs have been allocated to Freehold Improvements and Fixtures, Fittings and Equipment as appropriate.

iii Legal mortgage

The trustees have granted a legal charge to Big Lottery Fund on the Charity's freehold land and property secured by way of a legal mortgage. Under the terms of the charge, in the event that the trustees within 20 years of payment of the Big Lottery Fund Capital Grant be in breach of any of the grant conditions the grant shall be repayable and the Fund shall be entitled to exercise the powers of sale and appoint a receiver.

5 Reserve Policy &Charitable Donations

In 2024 charitable donations were made to charities that supported/benefitted residents of the parishes. Cash donations shown in the accounts were made to MacMillan, Lower Moss Wood, WM UK (blood cancer) and Cheshire Hospice. Donations are made from the post depreciation surplus of the General Fund. Use of the Hall was provided rent free to local organisations holding charity fund raising events.

Page 5 of 7

CHARITY No. 236708

MARTHALL, OLLERTON AND LITTLE WARFORD VILLAGE HALL ASSOCIATION

ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2024

MARTHALL, OLLERTON AND LITTLE WARFORD VILLAGE HALL ASSOCIATION STATEMENT OF FINANCIAL ACTIVITIES

FOR THE YEAR ENDED 31 DECEMBER 2024

General Fund £ 46,456 - - 4,990 4,687	Restricted Funds £ - - - - -	Restricted Funds £ - - - - -	2024 Total Funds £ 46,456 - - 4,990 4,687	2023 Total Funds £ 39,012 - - 6,770 3,796

56,133		-	56,133	49,578
9,622 1,336 292 12,835 13,833 2,355 680 2,104 -		- - - - - 9,030 - - -	9,622 1,336 292 12,835 13,833 11,385 680 2,104 -	12,012 1,331 377 15,891 6,575 11,194 - 4,575 -
43,057		9,030	52,087	51,955
13,076 182,730	-	9,030 334,030	4,046 - 516,760	2,377 519,137
195,806		325,000	520,806	516,760

Page 2 of 7

MARTHALL, OLLERTON AND LITTLE WARFORD VILLAGE HALL ASSOCIATION STATEMENT OF RESOURCES APPLIED FOR FIXED ASSETS FOR CHARITY USE FOR THE YEAR ENDED 31 DECEMBER 2024

Note 4	General Fund £ 13,076 2,355 - 3,828	Restricted Funds £ -9,030 9,030 - -	2024 Total Funds £ 4,046 11,385 3,828	2023 Total Funds £ -2,377 11,194 -
	-
4
	11,603 155,970	- -	11,603 155,970	8,817 147,153
	167,573	-	167,573	155,970

Page 3 of 7

MARTHALL, OLLERTON AND LITTLE WARFORD VILLAGE HALL ASSOCIATION

BALANCE SHEET

AS AT 31 DECEMBER 2024

Note	General Fund £ 20,036 - 8,197	General Fund £ 20,036 - 8,197	Restricted Total Funds 2024 £ £ - 20,036 325,000 325,000 - 8,197	2023 £ 20,036 334,030 6,724

4 3 3
		28,233	325,000 353,233	360,790
		1,541 - 7,602 159,809 21	- 1,541 - - - 7,602 - 159,809 - 21	140 - 13,088 145,121 21
		168,973	- 168,973	158,370
		1,400	- 1,400	2,400
		167,573	- 167,573	155,970
		195,806	325,000 520,806	516,760
	195,806 -		- 195,806 325,000 325,000	182,730 334,030
	195,806		325,000 520,806	516,760

Approved by the Board of Trustees on 2025 and signed on its behalf by:

…………………………………………… Simon D Armstrong Trustee

Page 4 of 7

MARTHALL, OLLERTON AND LITTLE WARFORD VILLAGE HALL ASSOCIATION

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2024

1 1 Basis of Accounting

2 2 Accounting Policies

i. Incoming resources are included in the statement of Financial Activities when the Charity becomes entitled to the resources. Where incoming resources have related expenditure the incoming resources and related expediture are reported gross in the Statement of Financial Activities. Gift Aid is brought to account upon receipt from HMRC.

ii. Fund Accounting

The General Fund is available for use at the discretion of the Trustees in furtherance of the general objectives of the Charity and has not been designated for defined purposes.

iii. Tangible Fixed Assets are capitalised at cost or, if gifted, at reasonable value on receipt.
iv. Depreciation With effect from 1 January 2011 depreciation has been provided at rates calculated to write off the cost, less estimated residual value, of each asset over its expected useful life, as follows:

Freehold land Nil Freehold Buildings 2% straight line Fixtures, fittings and equipment 10% straight line

Page 5 of 7

MARTHALL, OLLERTON AND LITTLE WARFORD VILLAGE HALL ASSOCIATION

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2024

1 January 2024 £ 182,730	Incoming Resources £ 56,133	Outgoing Resources £	31 December 2024 £ 195,806

		-43,057
14,800 226,970 32,785 - 59,475	- - - - -	-400 -6,134 -1,000 - -1,496	14,400 220,836 31,785 - 57,979
334,030	-	-9,030	325,000

516,760	56,133	-52,087	520,806

i Big Lottery Fund Development Grant. During 2008 the Charity was awarded a grant of £20,000 by The Big Lottery. The grant was made to part finance the development and submission of a Stage 2 application to The Big Lottery for a further grant towards the cost of constructing a new village hall.
ii Big Lottery Fund Grant . During 2009 the Charity was awarded a grant of £306,711 by The Big Lottery. The grant was made to part finance the capital construction cost of a new village hall to be constructed upon the site of the previous hall. The final tranche of the grant was drawndown during 2010.
iii Waste Recycling Environmental Ltd Grant No.1. During 2009 the Charity was awarded a grant of £50,000 by Waste Recycling Environmental Ltd. The grant was made to finance the ground source heat generation system, under floor heating installation and rainwater harvesting system installed in the new village hall.
iv Waste Recycling Environmental Ltd Grant No.2. During 2011 the Charity was awarded a grant of £12,715 by Waste Recycling Environmental Ltd. The grant was made to part finance the purchase and installation of bi-folding accoustic partitions in the new village hall.

Page 5 of 7

MARTHALL, OLLERTON AND LITTLE WARFORD VILLAGE HALL ASSOCIATION

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2024

4 4 Tangible Fixed Assets

Freehold Land £ 20,036 - -	Freehold Buildings £ 451,516 - -	Fixtures, Fittings & Equipment £ 66,482 3,828 -	Total £ 538,034 3,828 -

20,036	451,516	70,310	541,862
- -	117,486 - 9,030	59,758 - 2,355	177,244 - 11,385
-	126,516	62,113	188,629

20,036	325,000	8,197	353,233

20,036	334,030	6,724	360,790

i Freehold Land

ii Village Hall Development Project

The development project was completed during 2011 and costs have been allocated to Freehold Improvements and Fixtures, Fittings and Equipment as appropriate.

iii Legal mortgage

5 Reserve Policy &Charitable Donations

Page 5 of 7

Report to the trusteesl members of Marthall, Ollerton and Little Warford Village Hall Assoclatlon On accounts for the year ended 31° December 2024 Charlty no 236708 Respective responslbllltles of trustees and examiner The charivs trustees are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 ('the Charities Act.) and that an independent examination is needed. The charity's gross income did not exceed £250,000 and l am qualified to undertake the examination by being qualified member of the Chartered Institute of Management Accountants. It is rny responsibility to: examine Ihe accounts under section 145 of the Charities Act, to follow the procedures laid down in Ihe general Directions given by the Charity Commission (under section 145(5){b) of the Charities Act, and to stste whether particutar matters have come to my attention 8asls of independent My examination carrted out in accDrdance viith general Directions givèn examlnerfs statement by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a Gomparison of the accounts presersted with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees conceming any such matters. The procedures undertaken do not provide all the evidence Ihat would be required in an audit. and consequently no opinion is given as to whelher the accounts present a 'tnJe and fair, view and the report is limited to those matters set out in the statement below. Independent In CnnectIon with my examination. no material matters have come to my examlnerfs statemont attention which gives me cause to believe that in, any matèrial respect: the accounting records were not kept in accordance with section 130 of the Charities Act,. Of the ac¢ount5 did not accord with the accounting records; or the accounts did not comply with the applicable requirements conoming the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts gtve a 'true and fairf view which is not a matter considered as part of an indapendent examination. I have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable proper understanding of the accounts to be reached. Dato: Slgnèd: Name: lan N Scott-Dunn Relevant professlonal quallflcatlon{s) or body): Fellow of the Chartered Instilute of Management Accountants Addross: 14 Bluebery Road, B¢)wdon. Altrincham, Cheshire WA14 3LT