2025-03-31-accounts - The Boddington Village Hall

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BODDINGTO VILLAGE{hr-r-	BODDINGTO VILLAGE{hr-r-	TheBoddingtonVillageHall Annualaccounts forthe	TheBoddingtonVillageHall Annualaccounts forthe	TheBoddingtonVillageHall Annualaccounts forthe	CharityNo period	264503
		Periodstart			Periodend
		date	ooo,rorol	To	date	3110312025
Section A	Statementof		financial activities
				Restricted
		Details of own	Unrestricted	income	Endowment	Totalthis	Total last
Recommended categoriesbyactivity		analysis	funds €	funds e	fundst	year e	year I
lncomingresources(Note3)
lncomingrosourcesfromggneratedfunds
Activities forgeneratingfunds
lnvestment income		Note3	5,656			s,656	3,546
lncomingresourcosfrom charitablg activities		Note3	81,188			81,188	108,172
Otherincomingresourcgs		Note3	638			638	638
Tota Iincomingresources			87,482			87,482	112,356
Resources expended(Note4)
Costs of G6nerating Funds
Costsofgeneratingvoluntarytncome
Fundraising tradingcosls
lnvestment management costs
Charitableacluities		Note4	69,242			69,242	74,803
Governancecosls		Note4	100			100	100
Other resources expended
TotaIresou		rcesexpended	69.342			69,342	74,903
Netincomingl(outgoing)resources		beforetransfers	18,140			'18,140	37,453
Grosstransfersbetweenfunds
Netincoming/(outgoing)resourcesbeforeother
recogn	ise	dgains/(Iosses)	18.140			18,140	37,453
Otherrecognisedgains/(losses)
Gainsand losses on revaluationoffixed assetsforthe
charity's ownuse
Gainsand losses on investment assets
Netmovementinfunds			18,140			18,140	37,453
Totalfundsbrought forward			426.729			426,729	389.276
Totalfundscafiied forward			444,869			444,869	426.729

SectionB B	alancesheet
		Restricted
	Unrestricted	income	EndowmentTotalthis		Total last
	funds €	funds f.	funds EE	year		year E
Fixed assets	F01	F02	F03	F04		F05
Tangibleassets (Note6)	249,048			249,048		250,428
lnvestments
Totalfixedassets	249,048			249.O48		250,428
Current assets
Stock andwork inprogress Debtors (Note7)	4,831 1,519			4,831 1,519		6,053 '1,087
(Shortterm) investments
Cash at bank andinhand	206.256			206,256		184.462
Totalcurrent assets	212,606			212,606		191,602
Creditors:amounts falling due
withinoneyear (Note8)	16,785			16,785		15,301
Netcurrentassets/(liab iIities)	195,821			IIETIET+'I
fota,assets ,esscurrent liabilities	@			@@
Creditors:amountsfallingdue
afteroneyear
charges
ivefassefs	444,869			444.869		426.729
Funds ofthe Charity Unrestrictedfunds(Note9)	444,869			444,869		426,729
Restrictedincomefunds
Endowmentfunds
Totalfunds	444.869			444,869		426,729
Signed by one or two trustees onbehalf ofall thetrustees	Signature AzW		Print Name Caroline Sheers		Dateof a roval wl!x
			Clare Townsend		,alzb!

Recognitionof incomingresources	These are includedinthe Statement ofFinancialActivities (SoFA) when:
	. the charity becomes entitled to the resources;
	. the trusteesarevirtually certaintheywill receive the resources;and
	. the monetary value can be measured with sulficient reliability.
lncomingresourceswithrelated expenditure	Where incoming resources haverelatedexpenditure(aswith fundraisingorcontract income)theincoming resources and related expenditure are reported grossinthe SoFA.
Grants anddonations	Grantsanddonations are only includedinthe SoFA whenthecharity has unconditional
	entitlement to the resources.
Tax reclaims on donations andgilts	lncoming resources from tax reclaims are includedinthe SoFAatthe same timeasthe gifttowhich theyrelate.
Contractualancomeand perlormance	Thisisonly includedanthe SoFA once the related goods orservieshavebeen
relatedgrants	delivered.
Gifts in kind	Giftsinkind are accounted for at a reasonable estimateoftheir value tothecharityor the amount actually realised.
	Giftsinkind for sale or distribution are includedinthe accounts as gifts only whensold
	or distributed bythecharity.
	Giftsin kindforuse bythe charity are includedinthe SoFA as incoming resources
	when receivable.
Donated services andfacilities	These are only includedinincoming resources(withan equivalent amountinresources
	expended) where the benefit tothecharityisreasonably quantifiable, measurableand
	material.The value placed on these resourcesisthe estimated valuetothe charityof
	the service orfacilaty received.
Volunteer help	The value ofanyvoluntary help receivedisnot includedinthe accounts butis describedinthetrustees'annualreport
lnvestment income	Thisisincludedin theaccounts when receivable.
lnveslmentgains and losses	This includes any gain or loss onthesale of investments andanygain or loss resulting
	from revaluing investments to market valueat theendoftheyear.

EXPENDITUREANDLIABIL	ITIES
Liability recognition	Liabilatiesare recognised as soonasthereisalegalor constructive obligation
	committing the charity to pay out resources.
Governancecosts	lnclude costsofthe preparationandexaminationofstatutory accounts, the costsof
	trustee meetingsandcostofanylegaladvice to trustees on governanceor
	constitutionalmatters.
Grantswithperfo.manceconditions	Where the charity givesagrant with conditions foritspayment being a specific level of
	service or output to be provided,suchgrants are only recognisedinthe SoFA once the
	recipient ofthegranthasprovidedthespecified service or output.
Grants payablewithoutperformance	These are only recognisedinthe accounts whenacommitmenthasbeen madeand
conditions	there arenoconditions to be met relating to the grant which remaininthe control of the
	charity.
Support Costs	Support costs include central functions and have been allocated to activity cost
	categories on abasisconsistent with theuseof resources, eg allocating property costs
	byfloor areas, orpercapita, staff costs bythetime spent and other costsby therr
	usage.

conditions Support Costs	there arenoconditions to be met relating to the grant which remaininthe control of th charity. Support costs include central functions and have been allocated to activity cost categories on abasisconsistent with theuseof resources, eg allocating property costs byfloor areas, orpercapita, staff costs bythetime spent and other costsby therr usage.
ASSETS
Tangiblefixedassetsforuse by chaty	Iheseare capitalisedifthey can beusedfor more than oneyear.They are valued at cost or a reasonable value onreceipt.
lnvestrnents	lnvestments quotedona recognised stock exchangearevalued at market value at the
	yearend.Other investment assets are includedattrustees'bestestimate of market
	value.
Stocks andworkin progress	These are valued at the lowerofcost or market value.

				This	year	Lastyear
	Ana	is		f		t
Voluntaryincome
			Total
Activities forgeneratingfunds
			TotaI
lnvestment income	lnterestondeposit	accounts			5,656	3,546
			Total		5,656	3,546
lncomingresources from	Events,rentals,bar sales,
charitableactivities	donations			81,188		108.172
			Total	81,188		108,172

SectionC	Notesto theaccounts			(cont)
Note4	Analysisof resources expended
			Thisyear	Last year
	Anal sis		€	€
Costs of generating	voluntary
income
		Total
Fundraisangtrading	costs
		Total
lnvestment managementcosts
		Total
Charitableactivities	Directcostofsales		'10,185	20,324
	Runningcosts		45,199	41,574
	Depreciation		'13,858	12,905
		Total	69,242	7	4,803
Governancecosts	Preparation andexaminationofaccounts		100		100
		Total	100		100

6.1Cost orvaluation
	Buildingsand	Plant and	Fixtures,	Total
	improvements	machinery	fittingsand
			equipment
	€	f	€	€
Balance brought forward	403,791	58,631	24.249	486,671
Additions	11,231		1,247	12,478
Revaluations
Disposals
Transfers
Balance carried forward	415,022	58,631	25,496	499,149

6.2Accumulated depreciati	on and i	mpairmentpro	visions
	Basis	5L	SL	SL or RB
	Rate	5-50yrs	10-25yrs	14-2Oyts
Balancebrought forward		164,268	48,914	23,061	236,243
Depreciationcharge foryear		9,548	2,073	2,237	13,858
lmpairmentprovisions
Revaluations
Disposals
Transfers
Balance carriedfonrvard		173,816	s0,987	25,298	250,101
6.3 Netbook value
Brought forward		239,523	9,717	1,188	250,428
Carried fonvard		241,206	7,644	198	249,048

Analysisof debtors	Amounts fallingduewithin oneyear	Amounts fallingduewithin oneyear	Amounts fallingduewithin oneyear	Amounts fallingduewithin oneyear	Amounts fallingdueafter morethanoneyear	Amounts fallingdueafter morethanoneyear
	This	year	Last	year	This year	Lastyear
	f		f		f	t
Tradedebtors		1,519		1,087
Amountsduefrom subsidiaryand
associated undertakings
Other debtors
Prepaymentsandaccrued income
Total		1,519		1,087

Analysis of creditors
	Amounts fallingduewithin		Amounts fallingdueafter
	oneyear		morethan	one year
	This year	Lastyear	This year	Lastyear
	€	€	€	t
Loans andoverdrafts
Tradecreditors	2,434	312
Amountsduetosubsidiaryand
associated undertakings
Othercreditors
Accrualsand deferred income	14,351	14,989
Total	16,785	15,301

			s
Note9	Charity funds
Details			the
				Fund						Fund
				balances						balances
		Type	Purpose and Restrictions	brought					Galns and	caried
				fomard	lncome	Expenditure		TransfeE	loss€g	foruard
Fund names				€	€	€		t	€	€
General Fund		Unrestricled		270,795	54,102	(56.006)				268.891
			Designated fund for the use ot
Community Fund Reserve		U nrestricled	maintenan@ofthe Charl€s Cowper Playing field and its equipment and
			Communilv activities and Oroanisations	5.934			('1.956)			3.978
Extension Fund Reserye		U nrestricted	Designated fund for theusof the design and building of the extension to the hall
				'150.000	33.380	tl	1380)			172000
			Total Fundsasper balance	426,729	87,482	(69,342)				444,869

Detailsofmaterialfundsheld	and movements	thePREVIOUS
			Fund					Fund
			balances					balances
	Type	Purpose and Restrictiona	brouqht				Gains and	carried
			foMard	lncome	Expenditure	TransfeE	losses	foruard
Fund names			€	€	e	f	e	€
General Fund	U nrestricte d		382.'157	112.356	(73714\|r150 000r		270.795
		Designated fund for theusof
Community Fund Reserve	Unrestricted	maintenaneof the Charles Cowp€r Playing field anditsequipment and
		Community activities and Organisations	7.1't9		(1'185)			5,934
Extension Fund Reserue	Unrestricted	Designated fund for the use of the design and buildingofthe extension to the hall
						I50.000		150 000
		Total Funds as per balance	389,276	1'12,356	(74,903			426,729

		Amountspaid or benefit value	Amountspaid or benefit value
Nameoftrustee or connectedparty	Natureofbenefit	This year	Lastyear
		e	e
10.2Loans
Nameof		Amount	owing
trustee or connected	Legalauthority	This year	Last year
party		g	f
Duetotrustees and relatedparties
Duefromtrusteesand related
parties

Name ofthe trusteeorrelated party	Relationship to charity	Description of the transaction(s)	This year t	Last year f