## **HARDWICKE VILLAGE HALL COMMITTEE**
**Registered Charity No. 279925**
**FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST AUGUST 2021**
**INDEPENDENT EXAMINER'S REPORT**
## **To the Trustees and members of Hardwicke Village Hall Committee**
I report on the accounts of the Charity for the year ended 31 August 2021, which are set out on pages 2 to 6 .
## **Respective Responsibilities of Trustees and Examiner**
As the charity's trustees you are responsible for the preparation of the accounts: you 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.It is my responsibility to examine the accounts under section 145 of the Charities Act; to follow the procedures laid down in the general directions given by the Charity Commission (under section 145(5)(b) of the Charities 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 Commissioners. 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 below.
## **Independent Examiner's Statement**
In connection with my examination, no matter has come to my attention
1. 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 Charities Act
- to prepare accounts which accord with the accounting records and to comply with the accounting requirements of the Charities Act
- have not been met; or
2. To which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Name: D Horgan Relevant professional Chartered Accountant qualification or body: Address 11 Penny Close Longlevens Gloucester GL2 ONP Date: 27 June 2022
1
## **HARDWICKE VILLAGE HALL COMMITTEE**
## **STATEMENT OF FINANCIAL ACTIVITIES**
## **For the year ended 31 August 2021**
|**Incoming resources**
Hall activities including bar sales
Interest received
Grants received
**Total incoming resources**
**Resources expended**
Hall activities and bar purchases
Light and heat
Water rates
Repairs and maintenance
Ceiling refurbishment
Waste disposal
Insurance
Salaries and wages
Accountancy
Licences
Depreciation
Training and courses
Legal fees
Cleaning
Website hosting
Bank charges
Sundry expenses
**Total resources expended**
**Net incoming resources**
Total funds brought forward
**Total funds carried forward**|**2021**
**£**
10929
**-**
27024
37953
3510
4468
458
1812
**-**
174
1276
11533
1350
360
577
**-**
**-**
2274
**-**
590
257
28639
9314
452954
462268|**2020**
**£**
36956
2
15227|
|---|---|---|
|||52185
7572
5476
1045
3526
**-**
551
1327
15728
825
976
1130
180
**-**
2405
**-**
889
**-**|
|||41630|
|||10555
442399|
|||452954|
2
## **HARDWICKE VILLAGE HALL COMMITTEE**
## **BALANCE SHEET**
## **31 August 2021**
|**Notes**
**Fixed Assets**
Tangible assets
4
**Current assets**
Stock
5
Debtors
6
Bank current account
Bank deposit account
Cash in hand and bar float
**Creditors: amounts falling due**
7
**within one year**
**Net Current assets**
**Creditors: amounts falling due**
8
**after one year**
**Net assets**
**Funds**
General reserve
**Total funds carried forward**|**2021**
**£**
433000
433000
500
-
27716
5034
**-**
33250
1902
31348
2080
462268
462268
462268|**2020**
**£**
433577|
|---|---|---|
|||433577
500
-
18422
5034
**-**|
|||23956
1539|
|||22417
3040|
|||452954|
|||452954|
|||452954|
The financial statements on pages 2 to 6 were approved by the Village Hall Committee through electronic communication on 27th June 2022
**Chairperson D Powell Treasurer D Morris**
3
**HARDWICKE VILLAGE HALL COMMITTEE**
## **NOTES TO THE FINANCIAL STATEMENTS**
## **31 August 2021**
## **1. Accounting Policies**
## **Basis of accounting**
The accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note to these accounts. The accounts have been prepared in accordance with the Statement of Recommended Practice : Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 and with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and with the Charities Act 2011.
## **Grants**
Grants are recognised in full in the Statement of Financial Activities in the year in which the charity has unconditional entitlement to the resources.
## **Depreciation**
Depreciation of fixed assets is calculated to write off their cost or valuation less any residual value over their estimated useful lives as follows:
Leasehold buildings Nil Office equipment 10% straight line
No depreciation is provided on leasehold buildings as, in the opinion of the committee, the current market value is not less than the valuation and the buildings are fully maintained thus ensuring that any depreciation would be immaterial.
## **Stock**
Stock is stated at the lower of cost and net realisable value. Net realisable value is based on the estimated selling price less the estimated cost of disposal.
## **Taxation**
No provision is made for taxation as the organisation is a registered charity and is not liable to taxation on its income.
|**2. Employees**
Average number in year
**3. Staff Costs**
Salaries
Employers NI|**2021**
**£**
3
11533
**-**
11533|**2020**
**£**
3|
|---|---|---|
|||15728
**-**|
|||15728|
4
## **HARDWICKE VILLAGE HALL COMMITTEE**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTD)**
## **For the year ended 31 August 2021**
## **4. Tangible fixed assets**
|**Cost or Valuation**
At 1 September 2020
Additions
Disposals
At 31 August 2021
**Depreciation**
At 1 September 2020
Charge for year
Disposals
At 31 August 2021
**Net book amount**
At 31 August 2021
At 31 August 2020|**Leasehold**
**land and**
**buildings**
**£**
433000
**-**
**-**
433000
**-**
**-**
**-**
**-**
433000
433000|**Equipment**
**and**
**Furniture**
**£**
12756
**-**
**-**
12756
12179
577
**-**
12756
0
577|**Total**
**£**
445756
-
-|
|---|---|---|---|
||||445756|
||||12179
577
-|
||||12756|
|||||
||||433000|
|||||
||||433577|
Freehold land and buildings are stated at valuation from 2001.
5
## **HARDWICKE VILLAGE HALL COMMITTEE**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTD)**
## **For the year ended 31 August 2021**
|**5. Stock**
Bar and cleaning stock
**6. Debtors**
Amounts falling due within one year
Trade debtors
Prepayments
**7. Creditors - amounts falling due within one year**
Creditors
Social security and other taxation
Parish loan
Accruals and deferred income
**8. Creditors - amounts falling due after one year**
Parish loan
Accruals and deferred income|**2021**
**£**
500
**-**
**-**
**-**
**-**
17
960
925
1902
2080
**-**
2080|**2020**
**£**
500|
|---|---|---|
|||**-**
**-**|
|||**-**|
|||**-**
29
960
550|
|||1539|
|||3040
**-**|
|||3040|
The Parish loan is repayable by monthly instalments of £80.
6