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2023-03-31-accounts

REGISTERED CHARITY NUMBER: 256084

Report of the Trustees and

Unaudited Financial Statements

for the Year Ended 31 March 2023

for

GADDESBY VILLAGE HALL

GADDESBY VILLAGE HALL

Contents of the Financial Statements for the Year Ended 31 March 2023

Page
Report of the Trustees 1
Independent Examiner's Report 2
Statement of Financial Activities 3
Balance Sheet 4
Notes to the Financial Statements 5 to 8
Detailed Statement of Financial Activities 9

GADDESBY VILLAGE HALL

Report of the Trustees

for the Year Ended 31 March 2023

The trustees present their report with the financial statements of the charity for the year ended 31 March 2023. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES

Objectives and aims

The object of the charity is the provision and maintenance of a village hall for the use of the inhabitants of the Parish of Gaddesby without distinction of political, religious or other opinions including use for meetings, lectures and classes and for other forms of recreation and leisure time occupation with the object of improving the conditions of life for the said inhabitants.

FINANCIAL REVIEW

During the period the trustees received gross income of £40,041 wholly from investments, donations and hire of the village hall.

Administration expenses amounted to £47,904.

At the 31 March 2023 the charity held net assets of £30,628 against which there were no outstanding commitments.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity.

REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number

256084

Principal address

28 Park Hill Gaddesby Leicestershire LE7 4WH

Trustees

C N Rose J Hayton A Kansagra C E A Morgan S D Evans J C Strange W A Lee

Approved by order of the board of trustees on ............................................. and signed on its behalf by:

.................................................................... W A Lee - Trustee

Page 1

Independent Examiner's Report to the Trustees of Gaddesby Village Hall

Independent examiner's report to the trustees of Gaddesby Village Hall

I report to the charity trustees on my examination of the accounts of Gaddesby Village Hall (the Trust) for the year ended 31 March 2023.

Responsibilities and basis of report

As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').

I report in respect of my examination of the Trust's accounts carried out under Section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under Section 145(5)(b) of the Act.

Independent examiner's statement

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

  1. accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination.

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Sarah Davies

Date: .............................................

Page 2

GADDESBY VILLAGE HALL

Statement of Financial Activities for the Year Ended 31 March 2023

31.3.23 31.3.22
Unrestricted Total
fund funds
Notes £ £
INCOME AND ENDOWMENTS FROM
Donations and legacies 5,000 -
Other trading activities 2 15,143 8,305
Investment income 3 899 1,256
Total 21,042 9,561
EXPENDITURE ON
Raising funds 47,904 9,638
Net gains/(losses) on investments (1,690) 2,737
NET INCOME/(EXPENDITURE) (28,552) 2,660
RECONCILIATION OF FUNDS
Total funds brought forward 59,180 56,520
TOTAL FUNDS CARRIED FORWARD 30,628 59,180

The notes form part of these financial statements

Page 3

GADDESBY VILLAGE HALL

Balance Sheet

31 March 2023

31.3.23 31.3.22
Unrestricted Total
fund funds
Notes £ £
FIXED ASSETS
Investments 6 20,322 40,430
CURRENT ASSETS
Cash at bank and in hand 10,306 18,750
NET CURRENT ASSETS 10,306 18,750
TOTAL ASSETS LESS CURRENT
LIABILITIES 30,628 59,180
NET ASSETS 30,628 59,180
FUNDS 7
Unrestricted funds 30,628 59,180
TOTAL FUNDS 30,628 59,180

The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by:

............................................. W A Lee - Trustee

The notes form part of these financial statements

Page 4

GADDESBY VILLAGE HALL

Notes to the Financial Statements for the Year Ended 31 March 2023

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention, with the exception of investments which are included at market value, as modified by the revaluation of certain assets.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Taxation

The charity is exempt from tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

2. OTHER TRADING ACTIVITIES

3.

OTHER TRADING ACTIVITIES
31.3.23 31.3.22
£ £
Hire of hall 15,143 8,305
INVESTMENT INCOME
31.3.23 31.3.22
£ £
Other fixed asset invest - FII 899 1,256

Page 5

continued...

GADDESBY VILLAGE HALL

Notes to the Financial Statements - continued for the Year Ended 31 March 2023

4. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 March 2023 nor for the year ended 31 March 2022.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 March 2023 nor for the year ended 31 March 2022.

5. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted
fund
£
INCOME AND ENDOWMENTS FROM
Other trading activities 8,305
Investment income 1,256
Total 9,561
EXPENDITURE ON
Raising funds 9,638
Net gains on investments 2,737
NET INCOME 2,660
RECONCILIATION OF FUNDS
Total funds brought forward 56,520
TOTAL FUNDS CARRIED FORWARD 59,180
6. FIXED ASSET INVESTMENTS
Listed
investments
£
MARKET VALUE
At 1 April 2022 40,430
Disposals (19,848)
Revaluations (260)
At 31 March 2023 20,322
NET BOOK VALUE
At 31 March 2023 20,322
At 31 March 2022 40,430

Page 6

continued...

GADDESBY VILLAGE HALL

Notes to the Financial Statements - continued for the Year Ended 31 March 2023

6. FIXED ASSET INVESTMENTS - continued

There were no investment assets outside the UK.

Cost or valuation at 31 March 2023 is represented by:

Listed
investments
£
Valuation in 2023 (20,108)
Cost 40,430
20,322
MOVEMENT IN FUNDS
Net
movement At
At 1.4.22 in funds 31.3.23
£ £ £
Unrestricted funds
General fund 59,180 (28,552) 30,628
TOTAL FUNDS 59,180 (28,552) 30,628
Net movement in funds, included in the above are as follows:
Incoming Resources Gains and Movement
resources expended losses in funds
£ £ £ £
Unrestricted funds
General fund 21,042 (47,904) (1,690) (28,552)
TOTAL FUNDS 21,042 (47,904) (1,690) (28,552)
Comparatives for movement in funds
Net
movement At
At 1.4.21 in funds 31.3.22
£ £ £
Unrestricted funds
General fund 56,520 2,660 59,180
TOTAL FUNDS 56,520 2,660 59,180

7. MOVEMENT IN FUNDS

continued...

Page 7

GADDESBY VILLAGE HALL

Notes to the Financial Statements - continued for the Year Ended 31 March 2023

7. MOVEMENT IN FUNDS - continued

Comparative net movement in funds, included in the above are as follows:

Incoming Resources Gains and Movement
resources expended losses in funds
£ £ £ £
Unrestricted funds
General fund 9,561 (9,638) 2,737 2,660
TOTAL FUNDS 9,561 (9,638) 2,737 2,660

A current year 12 months and prior year 12 months combined position is as follows:

Net
movement At
At 1.4.21 in funds 31.3.23
£ £ £
Unrestricted funds
General fund 56,520 (25,892) 30,628
TOTAL FUNDS 56,520 (25,892) 30,628

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Incoming Resources Gains and Movement
resources expended losses in funds
£ £ £ £
Unrestricted funds
General fund 30,603 (57,542) 1,047 (25,892)
TOTAL FUNDS 30,603 (57,542) 1,047 (25,892)

8. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 March 2023.

Page 8

GADDESBY VILLAGE HALL

Detailed Statement of Financial Activities
for the Year Ended 31 March 2023
31.3.23 31.3.22
£ £
INCOME AND ENDOWMENTS
Donations and legacies
Donations 5,000 -
Other trading activities
Hire of hall 15,143 8,305
Investment income
Other fixed asset invest - FII 899 1,256
Total incoming resources 21,042 9,561
EXPENDITURE
Raising donations and legacies
Rates and water 651 561
Insurance 674 625
Light and heat 2,547 2,295
Postage and stationery 30 26
Sundries 2,063 1,676
Repairs & Maintenance 41,939 4,455
47,904 9,638
Total resources expended 47,904 9,638
Net expenditure before gains and losses (26,862) (77)
Realised recognised gains and losses
Realised gains/(losses) on fixed asset
investments (1,430) -
Net expenditure (28,292) (77)

This page does not form part of the statutory financial statements

Page 9

Gaddesby Village Hall

Income and Expenditure Account and Funds Statement for the year ended 31st March 2023

March 2023
Income:
Hire of Hall
Hire to Pre-School
Miscellaneous
Melton BC Grant
Dividend from BNY Mellon
Dividend from M&G Charifund
Distribution Schroders
Expenditure:
Council Tax
Gas
Electricity
Water
Repairs and Maintenance
Cleaning
Insurance
Performing Rights Society
Postage and Stationery
Rural Community Subscription
Miscellaneous
Excess of Income over expenditure
Increase/ (Decrease) in value of investments:
BNY Mellon
M&G Charifund
Schroder / Cazenove Charity MAF
Increase/ (Decrease) in Funds
Funds at 31 March 2022
Funds at 31 March 2023
Represented by
Investments:
BNY Mellon
M&G Charifund
Schroder / Cazenove Charity MAF
Cash at bank
Petty Cash
Total Assets at 31 March 2022
2023
3,143
12,000
23,999
317
176
406
40,041
159
1,158
1,389
492
41,939
1,704
674
273
30
86
47,904
-7,863
-260
-13,222
-7,208
-28,553
59,180
30,627
14,392
0
5,930
20,322
10,285
20.72
30,627
2022
1,335
6,970
298
520
438
9,561
81
1,153
1,142
480
4,455
1,466
625
132
26
60
18
9,638
-77
1,367
942
428
2,660
56,520
59,180
14,652
13,046
12,732
40,430
18,729
20.68
59,180

Gaddesby Village Hall

Income and Expenditure Account and Funds Statement for the year ended 31st March 2023

Notes:

Independent Examiner's report on the accounts to the Trustees of Gaddesby Village Hall

I report to the Trustess on my examination of the accounts of Gaddesby Village Hall for the year ended 31 March 2023.

Responsibitilies and basis of report:

As the charity's trustees you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ("the Act").

As Examiner I report in respect of my examination of the Trust's accounts carried out under the Act and in carrying out my examination, I have followed the Directions given by the Charity Commission under the Act.

Independent Examiner's statement:

I have completed my examination and I confirm that no material matters have come to my attention in connection with the examination which gives me cause to believe that in any material respect, the accounts did not accors with the accounting records.

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Sarah Davies

Gaddesby

06 June 2023

REGISTERED CHARITY NUMBER: 256084

Report of the Trustees and

Unaudited Financial Statements

for the Year Ended 31 March 2023

for

GADDESBY VILLAGE HALL

GADDESBY VILLAGE HALL

Contents of the Financial Statements for the Year Ended 31 March 2023

Page
Report of the Trustees 1
Independent Examiner's Report 2
Statement of Financial Activities 3
Balance Sheet 4
Notes to the Financial Statements 5 to 8
Detailed Statement of Financial Activities 9

GADDESBY VILLAGE HALL

Report of the Trustees

for the Year Ended 31 March 2023

The trustees present their report with the financial statements of the charity for the year ended 31 March 2023. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES

Objectives and aims

The object of the charity is the provision and maintenance of a village hall for the use of the inhabitants of the Parish of Gaddesby without distinction of political, religious or other opinions including use for meetings, lectures and classes and for other forms of recreation and leisure time occupation with the object of improving the conditions of life for the said inhabitants.

FINANCIAL REVIEW

During the period the trustees received gross income of £40,041 wholly from investments, donations and hire of the village hall.

Administration expenses amounted to £47,904.

At the 31 March 2023 the charity held net assets of £30,628 against which there were no outstanding commitments.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity.

REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number

256084

Principal address

28 Park Hill Gaddesby Leicestershire LE7 4WH

Trustees

C N Rose J Hayton A Kansagra C E A Morgan S D Evans J C Strange W A Lee

Approved by order of the board of trustees on ............................................. and signed on its behalf by:

.................................................................... W A Lee - Trustee

Page 1

Independent Examiner's Report to the Trustees of Gaddesby Village Hall

Independent examiner's report to the trustees of Gaddesby Village Hall

I report to the charity trustees on my examination of the accounts of Gaddesby Village Hall (the Trust) for the year ended 31 March 2023.

Responsibilities and basis of report

As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').

I report in respect of my examination of the Trust's accounts carried out under Section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under Section 145(5)(b) of the Act.

Independent examiner's statement

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

  1. accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination.

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Sarah Davies

Date: .............................................

Page 2

GADDESBY VILLAGE HALL

Statement of Financial Activities for the Year Ended 31 March 2023

31.3.23 31.3.22
Unrestricted Total
fund funds
Notes £ £
INCOME AND ENDOWMENTS FROM
Donations and legacies 5,000 -
Other trading activities 2 15,143 8,305
Investment income 3 899 1,256
Total 21,042 9,561
EXPENDITURE ON
Raising funds 47,904 9,638
Net gains/(losses) on investments (1,690) 2,737
NET INCOME/(EXPENDITURE) (28,552) 2,660
RECONCILIATION OF FUNDS
Total funds brought forward 59,180 56,520
TOTAL FUNDS CARRIED FORWARD 30,628 59,180

The notes form part of these financial statements

Page 3

GADDESBY VILLAGE HALL

Balance Sheet

31 March 2023

31.3.23 31.3.22
Unrestricted Total
fund funds
Notes £ £
FIXED ASSETS
Investments 6 20,322 40,430
CURRENT ASSETS
Cash at bank and in hand 10,306 18,750
NET CURRENT ASSETS 10,306 18,750
TOTAL ASSETS LESS CURRENT
LIABILITIES 30,628 59,180
NET ASSETS 30,628 59,180
FUNDS 7
Unrestricted funds 30,628 59,180
TOTAL FUNDS 30,628 59,180

The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by:

............................................. W A Lee - Trustee

The notes form part of these financial statements

Page 4

GADDESBY VILLAGE HALL

Notes to the Financial Statements for the Year Ended 31 March 2023

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention, with the exception of investments which are included at market value, as modified by the revaluation of certain assets.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Taxation

The charity is exempt from tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

2. OTHER TRADING ACTIVITIES

3.

OTHER TRADING ACTIVITIES
31.3.23 31.3.22
£ £
Hire of hall 15,143 8,305
INVESTMENT INCOME
31.3.23 31.3.22
£ £
Other fixed asset invest - FII 899 1,256

Page 5

continued...

GADDESBY VILLAGE HALL

Notes to the Financial Statements - continued for the Year Ended 31 March 2023

4. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 March 2023 nor for the year ended 31 March 2022.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 March 2023 nor for the year ended 31 March 2022.

5. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted
fund
£
INCOME AND ENDOWMENTS FROM
Other trading activities 8,305
Investment income 1,256
Total 9,561
EXPENDITURE ON
Raising funds 9,638
Net gains on investments 2,737
NET INCOME 2,660
RECONCILIATION OF FUNDS
Total funds brought forward 56,520
TOTAL FUNDS CARRIED FORWARD 59,180
6. FIXED ASSET INVESTMENTS
Listed
investments
£
MARKET VALUE
At 1 April 2022 40,430
Disposals (19,848)
Revaluations (260)
At 31 March 2023 20,322
NET BOOK VALUE
At 31 March 2023 20,322
At 31 March 2022 40,430

Page 6

continued...

GADDESBY VILLAGE HALL

Notes to the Financial Statements - continued for the Year Ended 31 March 2023

6. FIXED ASSET INVESTMENTS - continued

There were no investment assets outside the UK.

Cost or valuation at 31 March 2023 is represented by:

Listed
investments
£
Valuation in 2023 (20,108)
Cost 40,430
20,322
MOVEMENT IN FUNDS
Net
movement At
At 1.4.22 in funds 31.3.23
£ £ £
Unrestricted funds
General fund 59,180 (28,552) 30,628
TOTAL FUNDS 59,180 (28,552) 30,628
Net movement in funds, included in the above are as follows:
Incoming Resources Gains and Movement
resources expended losses in funds
£ £ £ £
Unrestricted funds
General fund 21,042 (47,904) (1,690) (28,552)
TOTAL FUNDS 21,042 (47,904) (1,690) (28,552)
Comparatives for movement in funds
Net
movement At
At 1.4.21 in funds 31.3.22
£ £ £
Unrestricted funds
General fund 56,520 2,660 59,180
TOTAL FUNDS 56,520 2,660 59,180

7. MOVEMENT IN FUNDS

continued...

Page 7

GADDESBY VILLAGE HALL

Notes to the Financial Statements - continued for the Year Ended 31 March 2023

7. MOVEMENT IN FUNDS - continued

Comparative net movement in funds, included in the above are as follows:

Incoming Resources Gains and Movement
resources expended losses in funds
£ £ £ £
Unrestricted funds
General fund 9,561 (9,638) 2,737 2,660
TOTAL FUNDS 9,561 (9,638) 2,737 2,660

A current year 12 months and prior year 12 months combined position is as follows:

Net
movement At
At 1.4.21 in funds 31.3.23
£ £ £
Unrestricted funds
General fund 56,520 (25,892) 30,628
TOTAL FUNDS 56,520 (25,892) 30,628

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Incoming Resources Gains and Movement
resources expended losses in funds
£ £ £ £
Unrestricted funds
General fund 30,603 (57,542) 1,047 (25,892)
TOTAL FUNDS 30,603 (57,542) 1,047 (25,892)

8. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 March 2023.

Page 8

GADDESBY VILLAGE HALL

Detailed Statement of Financial Activities
for the Year Ended 31 March 2023
31.3.23 31.3.22
£ £
INCOME AND ENDOWMENTS
Donations and legacies
Donations 5,000 -
Other trading activities
Hire of hall 15,143 8,305
Investment income
Other fixed asset invest - FII 899 1,256
Total incoming resources 21,042 9,561
EXPENDITURE
Raising donations and legacies
Rates and water 651 561
Insurance 674 625
Light and heat 2,547 2,295
Postage and stationery 30 26
Sundries 2,063 1,676
Repairs & Maintenance 41,939 4,455
47,904 9,638
Total resources expended 47,904 9,638
Net expenditure before gains and losses (26,862) (77)
Realised recognised gains and losses
Realised gains/(losses) on fixed asset
investments (1,430) -
Net expenditure (28,292) (77)

This page does not form part of the statutory financial statements

Page 9