2021-03-31-accounts - The Boddington Village Hall

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May 2021

Chairman’s Re ort 2020 21 p /

The purpose of Boddington Village Hall Committee is to manage Boddington Village Hall for the benefit of the Upper and Lower Boddington and the wider local community. We seek to ensure that Hall is maintained for the short and long term to support a healthy, vibrant and active community that is accessible for everyone.

2020/21 was a particularly difficult year for the Hall with COVID significantly impacting on all activities throughout the year, together with increased costs associated with managing the risks.

The Hall sought to ensure that where events and activities could take place under the Government’s guidelines then it was important to do so. The impact of COVID and multiple lockdowns had a major impact on loneliness and isolation and the mental health of many in the community.

While the Hall was unable to open members of the committee started a covid support volunteer organisation called We Love Boddington and this included a whatsapp group for identifying those in need and volunteers who could pick up and deliver food and medications. This was then put on a more formal footing with the creation of a Boddington Good Neighbours Scheme later in the year. Another member of the committee took donations of old laptops and converted them into chrome books and distributed to the children in the parish so that they could continue to learn online. A committee member also made masks for those in the parish with donations to charities of their choice or to the Village Hall. The communication channels (including the Bugle and the facebook group Boddington News) that had been developed and supported by the Hall were fundamentally important to ensure that we could react quickly and effectively to support the community.

The first lockdown took place on 26 March 2020 and phased opening began on 1[st] June. Risk assessments were developed for each activity and for each regular user as the various rules and guidelines developed, and the Friday café opened initially outside followed by small exercise classes when permitted. No events were able to take place during this period. During September the “rule of 6” was developed and in October a “tiered” system of restrictions started again. On 5[th] November there was a second national lockdown began for 4 weeks ending at the beginning of December. By 26[th] December Boddington was put into Tier 4 restrictions and by 6[th] January England entered a 3[rd] National lockdown. Schools opened by 8[th] March but no hospitality or activities were allowed. Throughout the lockdowns the only activity at the hall was the opening of the post office.

All events were cancelled or postponed, sometimes several times. Those managing the weddings in particular ensured that all participants had a full range of options open, and deposits were returned where appropriate. There were no fundraising events as the fireworks event and dinner dance all had to be cancelled.

The Hall donated funds to the newly created Boddington Good Neighbours to deliver a Christmas bag of goodies to all the senior members of the community as the normal senior’s Christmas lunch was unable to take place.

Members of the committee continued to participate in the joint recreational task force with the Parish Council and this resulted in the building of a new cycle track – which was a major benefit to families and children through lockdown.

The Hall was in receipt of some support in the form of grants. The hall had to continue to be maintained throughout the year, and even though little was going on, cleaning and guidelines for cleaning between users was critical to prevent the spread of the virus. Many costs for the hall continued regardless of usage. Significant additional costs were incurred with the purchase of equipment and notices to ensure the health and safety of those using the hall. The opportunity was taken during the lockdowns to replace the windows and doors of the Hall.

The Hall continued to support the creation and circulation of a local newsletter, produced bimonthly and circulated to all villagers. This was a critical part of the Village communication to ensure that everyone knew where to get help if needed.

Financially, after taking into account depreciation, the Hall made a small loss, after £20,636 of covid grant support.

Boddington Village Hall depends heavily on the time and commitment of its Trustees and Volunteers. More than ever the professionalism and enthusiasm of the individuals meant that the Hall could step up and support our community throughout the pandemic. For this the team has both my deepest thanks and those of the Community.

Caroline Sheers, Chairman Boddington Village Hall

	The Boddington Village Hall	The Boddington Village Hall	The Boddington Village Hall	Charity No	264503
	Annual accounts for theperiod
	Period start date	01/04/2020	To	Period end date	31/03/2021

Section A Statement of financial activities

Unrestricted funds Restricted income funds Endowment funds Total this year Total last year £ £ £ £ £	Unrestricted funds Restricted income funds Endowment funds Total this year Total last year £ £ £ £ £	Unrestricted funds Restricted income funds Endowment funds Total this year Total last year £ £ £ £ £	Unrestricted funds Restricted income funds Endowment funds Total this year Total last year £ £ £ £ £	Unrestricted funds Restricted income funds Endowment funds Total this year Total last year £ £ £ £ £
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
677	-	-	677	918
8,015	-	-	8,015	66,347
21,709	-	-	21,709	2,471
30,401	-	-	30,401	69,736

-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
30,724	-	-	30,724	64,914
100	-	-	100	100
-	-	-	-	-
30,824	-	-	30,824	65,014
(423)	-	-	(424)	4,722
-	-	-	-	-
(423)	-	-	423 -	4,722

Other recognised gains/(losses)

Gains and losses on revaluation of fixed assets for the charity’s own use Gains and losses on investment assets

Net movement in funds

Total funds brought forward

Total funds carried forward

-	-	-	-	-
-	-	-	-	-
(423)	0	0	(423)	4,722
367,108	-	-	367,108	362,386
366,685	-	-	366,685	367,108

B SectionB	alance sheet
	Unrestricted	income	EndowmentTotal		this	Totallast
	funds e	funds E	funds e€	year			year €
Fixedassets	F01	F02	F03	FO4			F05
Tangible assets (Note7)	278,249			278,249			280,182
lnvestments
Totalfixedassets	278,249			278.249			280,182
Current assets
Stock andwork inprogress	2,279			2,279			3,237
Debtors (Note8)	214				214		320
(Short term)investments
Cash at bank and in hand	105,482			105,482			104,078
Totalcurrentasseb	107,975			107,975			107,635
Creditors:amounts fallingdue
withinoneyear (Note9)	'19,539			19,539			20,709
Netcurrentassets/(Iiabi Iities)	@EETilEE						86 926
fota,assels,esscurrent liabilities	366,68s	EE@@
Creditors:amountsfallingdue
after one year
charges
/Vefassets
Fundsof the Charity
Unrestrictedfunds(Note10)	366,685			366,685			367,108
Restricted incomefunds
Endowmentfunds
Totalfunds	@EE@E@
Signed by one or twotrusteeson behalf of all the trustees	Signature		Print Name			Dateof a roval
	AzSt-,+ O,Aa;e		Caroline Sheers Clare Townsend			09-Jun-21 09-Jun-21

Section C Notes to the accounts

Note 1 Basis of preparation

1.1 Basis of accounting

The financial statements have been prepared in accordance with 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 2015) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011.

Boddington Village Hall meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes.

1.2 Going concern

The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern nor any significant areas of uncertainty that affect the carrying value of assets held by the charity.

Section C Notes to the accounts (cont)

Note 2 Accounting policies

This standard list of accounting policies has been applied by the charity except for those deleted. Where a different or additional policy has been adopted then this is detailed in the box below.

INCOMING RESOURCES

Recognition of incoming resources These are included in the Statement of Financial Activities (SoFA) when:  the charity becomes entitled to the resources;  the trustees are virtually certain they will receive the resources; and  the monetary value can be measured with sufficient reliability. Where incoming resources have related expenditure (as with fundraising or contract Incoming resources with related income) the incoming resources and related expenditure are reported gross in the expenditure SoFA. Grants and donations Grants and donations are only included in the SoFA when the charity has unconditional entitlement to the resources. Incoming resources from tax reclaims are included in the SoFA at the same time as Tax reclaims on donations and gifts the gift to which they relate. Contractual income and performance This is only included in the SoFA once the related goods or services have been related grants delivered. Gifts in kind are accounted for at a reasonable estimate of their value to the charity or Gifts in kind the amount actually realised. Gifts in kind for sale or distribution are included in the accounts as gifts only when sold or distributed by the charity. Gifts in kind for use by the charity are included in the SoFA as incoming resources when receivable.

Donated services and facilities These are only included in incoming resources (with an equivalent amount in resources expended) where the benefit to the charity is reasonably quantifiable, measurable and material . The value placed on these resources is the estimated value to the charity of the service or facility received. The value of any voluntary help received is not included in the accounts but is Volunteer help described in the trustees’ annual report. Investment income This is included in the accounts when receivable. Investment gains and losses This includes any gain or loss on the sale of investments and any gain or loss resulting from revaluing investments to market value at the end of the year.

EXPENDITURE AND LIABILITIES

Liability recognition Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to pay out resources. Governance costs Include costs of the preparation and examination of statutory accounts, the costs of trustee meetings and cost of any legal advice to trustees on governance or constitutional matters. Grants with performance conditions Where the charity gives a grant with conditions for its payment being a specific level of service or output to be provided, such grants are only recognised in the SoFA once the recipient of the grant has provided the specified service or output. Grants payable without performance These are only recognised in the accounts when a commitment has been made and conditions there are no conditions to be met relating to the grant which remain in the control of Support Costs Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources, eg allocating property costs by floor areas, or per capita, staff costs by the time spent and other costs by their usage. ASSETS Tangible fixed assets for use by These are capitalised if they can be used for more than one year. They are valued at charity cost or a reasonable value on receipt. Investments Investments quoted on a recognised stock exchange are valued at market value at the year end. Other investment assets are included at trustees' best estimate of market value. Stocks and work in progress These are valued at the lower of cost or market value.

Section C Notes to the accounts

Note 3 Analysis of incoming resources

This year Last year £ £ Analysis	This year Last year £ £ Analysis	This year Last year £ £ Analysis
	-	-
	-	-
	-	-
	-	-
	-	-
Total	-	-

	-	-
	-	-
	-	-
	-	-
	-	-
Total	-	-

Interest on deposit accounts	677	918
	-	-
	-	-
	-	-
	-	-
Total	677	918

Events,rentals,bar sales	8,015	66,347
	-	-
	-	-
	-	-
	-	-
Total	8,015	66,347

Section C Notes to the accounts (cont)

Note 4 Analysis of resources expended

This year Last year £ £ Analysis	This year Last year £ £ Analysis	This year Last year £ £ Analysis
	-	-
	-	-
	-	-
	-	-
	-	-
Total	-	-

	-	-
	-	-
	-	-
	-	-
	-	-
Total	-	-

	-	-
	-	-
	-	-
Total	-	-

Direct cost of sales	1,004	10,187
Runningcosts	13,495	39,119
Depreciation	16,225	15,608
	-	-
	-	-
Total	30,724	64,914

Preparation and examination of accounts	100	100
	-	-
	-	-
Total	100	100

Section C Notes to the accounts (cont)

Note 6 Details of certain items of expenditure

6.1 Trustee expenses

Number of trustees who were paid expenses Nature of the expenses Total amount paid 6.2 Fees for examination or audit of the accounts

Independent examiner’s or auditors' fees for reporting on the accounts Other fees (for example: advice, consultancy, accountancy services) paid to the independent examiner or auditor

Thisyear	Lastyear
None	None

£	£

This year £	Last year £
20	20
80	80

Section C Notes to the accounts

Note 7 Tangible fixed assets

7.1 Cost or valuation

Buildings and improvements £	Plant and machinery £	Fixtures, fittings and equipment £	Total £
380,291	55,692	21,752	457,735
14,292	-	-	14,292
-	-	-	-
-	-	-	-
-	-	-	-
394,583	55,692	21,752	472,027

7.2 Accumulated depreciation and impairment provisions

SL	SL	SL or RB	SL or RB
5-50yrs	10-25yrs	14-20yrs
125,695	36,657	15,201	177,553
9,841	4,537	1,847	16,225
-	-	-	-
-	-	-	-
-	-	-	-
-	-	-	-
135,536	41,194	17,048	193,778

254,596	19,035	6,551	280,182
259,047	14,498	4,704	278,249

Section C Notes to the accounts

Note 8 Debtors and prepayments

Amounts falling due within oneyear	Amounts falling due within oneyear	Amounts falling due after more than oneyear	Amounts falling due after more than oneyear
This year £	Last year £	This year £	Last year £
214	320	-	-
-	-	-	-
-	-	-	-
-	-	-	-
214	320	-	-

Note 9 Creditors and accruals

12.1 Analysis of creditors

Amounts falling due within oneyear	Amounts falling due within oneyear	Amounts falling due after more than oneyear	Amounts falling due after more than oneyear
This year £	Last year £	This year £	Last year £
-	-	-	-
2,496	2,593	-	-
-	-	-	-
-	-	-	-
17,043	18,116	-	-
19,539	20,709	-	-

Section C Notes to the accounts

Note 10 Charity funds

Details of material funds held and movements during the CURRENT reporting period

Fund names	Type	Purpose and Restrictions	Fund balances brought forward £	Income £	Expenditure £	Transfers £	Gains and losses £	Fund balances carried forward £
General Fund	Unrestricted		367,108	29,699	(30,824)	(6,299)	-	359,684
Community Fund Reserve	Unrestricted	Designated fund for the use of maintenance of the Charles Cowper Playing field and its equipment and Community activities and Organisations	-	702	-	6,299	-	7,001
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
Total Funds as per balance sheet			367,108	30,401	(30,824)	-	-	366,685

Details of material funds held and movements during the PREVIOUS reporting period

Fund names	Type	Fund balances brought forward £	Income £	Expenditure £	Transfers £	Gains and losses £	Fund balances carried forward £
General Fund	Unrestricted	362,386	69,736	(65,014)	-	-	367,108
		-	-	-	-	-	-
		-	-	-	-	-	-
		-	-	-	-	-	-
		-	-	-	-	-	-
		-	-	-	-	-	-
		-	-	-	-	-	-
		-	-	-	-	-	-
		-	-	-	-	-	-
		-	-	-	-	-	-
Total Funds as per balance sheet		362,386	69,736	(65,014)	-	-	367,108

Section C Notes to the accounts (cont)

Note 10 Transactions with related parties

10.1 Remuneration and benefits

Name of trustee or connected party	Nature of benefit	Amounts paid or benefit value	Amounts paid or benefit value
		This year £	Last year £
		-	-

10.2 Loans

Due to trustees and related parties Due from trustees and related parties	Name of trustee or connected party	Legal authority	Amount owing	Amount owing
			This year £	Last year £
			-	-
			-	-

10.3 Other transaction(s) with trustees or related parties

Name of the trustee or related party	Relationship to charity	Description of the transaction(s)	This year £	Last year £

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

I report on the accounts of the charity for the year ended 31 March 2021, which are set out on pages 1 to 11.

Respective responsibilities of trustees and examiner

The charity's 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(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.

It is my responsibility to:

examine the accounts under section 145 of the 2011 Act;
to follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act; and
to state whether particular matters have come to my attention.

Basis of independent examiner's report

My examination was carried out in accordance with the general Directions given by the Charity 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 items or disclosures in the accounts and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a 'true and fair view' and the report is limited to those matters set out in the statement below.

Independent examiner's statement

In connection with my examination, no matter has come to my attention:

which gives me reasonable cause to believe that in any material respect the requirements:

to keep accounting records in accordance with section 130 of the 2011 Act; and
to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act, have not been met.

Mrs Delyth Bending

Chartered Accountant ICAEW FCA

4 The Paddock, Lower Boddington, Northants, NN11 6YF

9 June 2021