**ANNUAL REPORT AND ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2022** ## **INDEX** |Charity information|3| |---|---| |Trustees’ report|4-9| |Independent Examiner’s report|10| |Statement of financial activities|11| |Balance Sheet|12| |Notes to the accounts|13-14| 2 ## **CHARITY INFORMATION** ## **Trustees** Chair Eric Vose Vice Chair John Bowman Secretary Natasha Rebbeck Treasurer Rosemary Evans Communications Natalie James Resigned 30/4/2022 Bridge Joanna Hemmings Resigned as representative Trustee 27/01/2022 Roger Gilson Andrew Hayman **Charity number** 280536 **Charity** Rosemary Evans **correspondent** Half Moon House Boozer Pit Somerset TA16 5PW **Charity address** Merriott Village Hall Broadway Merriott Somerset TA16 5QH **Website** www.merriottvillagehall.org.uk **Independent** D Phoenix FCCA, ACMA **Examiner** 227 Park View Crewkerne TA18 8JH **Bankers** CAF Bank Ltd 25 Kings Hill Avenue West Malling Kent ME19 4JQ 3 ## **TRUSTEES’ REPORT** ## **FOR THE YEAR ENDED 31 DECEMBER 2022** Merriott Village Hall, Broadway, Merriott, TA16 5QH, is a registered charity, number 280536, and is governed by its Scheme including appointment of Trustees, dated 8 December 1995 as amended by special resolution of the Trustees on 8 November 2001 and on 9 July 2020. These amendments were approved by the Charity Commission on 13 August 2001 (prior approval) and 10th August 2020 respectively. The Trustees present their Annual Report and Accounts for the year ended 31 December 2022 and confirm they comply with the requirements of the Charities Act 2016, the Charities SORP (FRS102) and the aforementioned Scheme. ## **Administration** The Charity is administered by a management committee of elected Trustees which meets 4-6 times a year. Trustees are elected annually at the AGM, to which all residents are invited. New Trustees’ responsibilities are explained to them by use of the Charity Commission publication CC3 and are trained in fire, security and kitchen hygiene procedures. Hall user groups are each encouraged to nominate a representative member in order to inform Trustees regarding any matters relevant to them. The Charity has two part-time employees, the caretaker and the booking clerk, who report to the Chair and are tenants in the residential property owned by the Charity. The Trustees would welcome more user representatives to be Trustees. ## **Charity objects** The object of the charity is to provide and maintain the Hall for the use of the inhabitants of Merriott 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. This accords with the Charity Commission and Charity Act's guidance on public benefit. ## **Activities** This was the year when we finally saw off the debilitating effects of the pandemic and got back to something resembling normality. In late February, we staged a musical evening “Jazz in the Village”, which was our attempt to provide the community with a distraction during the cold Winter nights. Our weekly user groups returned, which was a positive development for all. The Short Mat Bowls group were unable to sustain two weekly sessions, but they maintained their Wednesday evening slot, whilst they advertised for new members. U3A already run a Badminton session on Monday mornings and their Table Tennis Group became new users as they took up two new sessions (Monday & Friday afternoons) to enhance our busy weekly schedule. Our evolving relationship with ARK resulted in three extremely successful collaborations, growing out of the fortnightly community lunches which they introduced to the Hall in the Autumn of 2021. The first was a Quiz Night held in September, in aid of DEC Ukraine. This was the brainchild of Mary Gilson, who led the project and garnered support from ARK (for a curry supper night), Steve and Paula Bateman (for being the Quizmaster Team for the night) and for 4 co-ordinating generous donations from the local Co-op, Merriott Pharmacy and Waitrose plus a host of individuals. This event did not incur any costs, as all services and support were donated freely from everyone involved. Over £2,000 was raised on the night from our ever-generous community. Quiz in aid of DEC Ukraine The second ARK initiative has been the “Warm Space” idea, which ARK developed into a Soup & Social event, which is now held on the alternate Tuesdays to their extremely popular lunches. The Community Council for Somerset (CCS) chose the Hall to hold their AGM in early November, with almost 100 attendees. Once again ARK stepped up to the plate with a superb buffet lunch offering. Our venue was chosen because of the energy efficient improvements which have been implemented over a 15-year period. John Bowman provided an illuminating presentation entitled “Merriott Village Hall – Going Green”. Occasional bookings have increased with the Hall now being considered an ideal venue for celebratory events such as birthday parties, anniversaries and wedding receptions. We are able to accommodate these weekend events seamlessly into our calendar, as they do not conflict with the regular user sessions which are all scheduled Monday to Friday. 5 Members of the community enjoying a Christmas lunch and social thanks to ARK and Co-op ## **Achievements 2022** During the pandemic, the trustees adopted a cautious approach to the financial affairs of the Hall for obvious reasons including the uncertainty as to how long the situation would prevail. SSDC provided financial support over the entire period of the pandemic and the money was reserved for a major revamp of the Hall during 2022. We sought and were provided with additional funding for the improvement project from a range of generous donors, which are listed in the Financial section of this report. These improvement projects could not have been achieved without external funding. The gutters were identified as becoming problematic with leaks and generally poor appearance. A replacement programme for all of the gutters and downpipes was undertaken in the Spring. We managed to identify a matching profile for the old guttering and were able to select a colour match to the Hall scheme. The next major area for improvement was the Hall kitchen, which had been largely undisturbed for the best part of 18 years. Once again, with the benefit of ARK’s catering experience, we were able to use their expertise to help with the design of the kitchen. We identified our supplier for the kitchen materials and a series of local tradespeople (see list below) were employed to fit-out the equipment. 6 The stripped-out kitchen during its refit Food preparation for the community in the refitted kitchen All this work was scheduled into the month of August – our quietest month in user terms and in conjunction with the kitchen project, we simultaneously planned a complete make-over for the interior and exterior of the Hall. All of the internal re-decoration took place alongside the kitchen refit and the external work was completed shortly afterwards. The kitchen refit and redecoration were planned in order to give an uplift to the ambience of the building, enabling the enhanced amenities to attract more weekend events including weddings. Our hearing loop can also support audio streaming and we are reviewing ways of developing this in conjunction with our wi-fi system. The early signs of these improvements with regard to bookings are encouraging. We also consulted our Badminton users with regard to the internal colour scheme so that we could provide colours that helped them identify the flight of a shuttlecock more clearly. Our choice of colours for the doors and door frames was a deliberate contrast of light and dark to provide assistance to visually impaired visitors to the hall. Subsequent to the August improvement plan, the main Hall lighting was completely replaced with energy-efficient LED luminaires just prior to Christmas. The new lighting has improved the facility significantly with a much higher level of brightness which has directly benefitted our Badminton groups and our Bridge Club. We continue to identify areas of energy saving and are actively assessing the Hall’s insulation status with regard to loft and cavity wall improvements for 2023. 7 Thank you to the following donors who made the completion of our substantial 2022 activities programme possible: Awards for All (National Lottery) Howdens Merriott Co-op Merriott Parish Council South Somerset District Council The Merriott Heritage Trust Thank you to the following local suppliers, instrumental to the refurbishment of the Hall: George Burgess Merriott Alan Chant Merriott Drapes Direct Martock Hannam Roofing Ilminster Harrington Catering Equipment Sherborne Howdens Yeovil Jaycee Plumbing Merriott JG England Plastering Merriott KS Electrical Merriott Chris Martin Chard Kevin Swain Merriott The Hall set up for a Baby Sensory session 8 Flnanclal revlew and reserves From an operating perspective, finances were back to normal in 2022, following two years of interruption to community activities by Covid restrictions. Hall hire income was at 3 healthv level and making a small surplus over its expenses, enabling us to avoid an increase in hire charges for the sixth year running. The gutter replacement project cost £10,680, towards which the Merriott Heritage Trust made 3 contribution. The refurbishment project cost a total of £31,590, of which over £15,388 was funded by grants from several sources, listed below. The remainder of funds for these projects was found from reserves accrued over previous years. Overall, expenditure was higher than income by £11,875. Energy prices are a concern for many, but we are fortunate not to be affected in 2022. As well as the benefit of the solar panels, the energy contract is at a fixed price until March 2023. There will be a significant increase in the cost of electricity in the remainder of 2023. The property at I, Melbury Row, was let for the full year at market rent. As well as routine maintenance, the program of window replacements at this property continued. This project will soon be completed. The Co-op supported the joint venture with Merriott-based ARK, and there is a balance of £835 carried forward to continue with this initiative in 2023. The Trustees recognise that the bulk of the reserves figure is held as tangible assets and therefore is not accessible as cash for supporting improvements. Therefore in addition to planned expenditure, they aim to maintain a cash balance of at least £2,000 at all times in order to meet any unexpected repairs not covered by insurance. The balance of £6,000 in the emergency fund is still considered to be appropriate. Risk The Trustees consider that the policies and procedure5 in place to mitigate risks are SLSfficient, and are subject to regular review. Signed for and on behalf of the Trustees.. Chairman Treasurer Date.. INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 31 DECEMBER 2022 I report on the accounts of the Charity for the year ended 31 December 2022, which are set out on the attached pages. Res ertlve res onsibilities of trustees and examlner The charity's Trustees are responsible for the preparation of the accounts. The trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (The Charities Act). It is my responsibility to: il examine the accounts under section 145 of the Charities Act, ill to follow the procedures laid down in the General Directions given by the Charity Commission under section 14515llbl of the Charities Act), and iiil to state whether particular matters have come to my attention. Basis of inde endent examiner's re ort 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 the seeking of explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that wou5d be required in an audit and, consequently, I do not express an opinion 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. Inde endent examinerfs statement In connection with my examination, no matter has come to my attention.. 111 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 1993 Act have not been met, or 121 which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. Derek Phoenix 227 Park View Crewkerne TA18 8JH Date: io ## **MERRIOTT VILLAGE HALL STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2022** |**INCOME:**
Hall hire
Grants
Rental income
Donations and fundraising
Other
**TOTAL INCOME**
**EXPENDITURE:**
Payroll expenses
Utilities
Routine repairs and maintenance
Property repairs and improvements
Insurance
Fundraising expenses
Other expenses
**TOTAL EXPENDITURE**
**NET INCOME /EXPENDITURE**
**FUNDS BROUGHT FORWARD**
**FUNDS CARRIED FORWARD**|£
£
11,462
3,917
9,020
660
108
**25,167**
5,438
858
3,226
26,113
1,209
659
374
**37,877**
**(12,710)**
356,211
**343,501**
**2022**
**Unrestricted funds**|£
£
11,462
3,917
9,020
660
108
**25,167**
5,438
858
3,226
26,113
1,209
659
374
**37,877**
**(12,710)**
356,211
**343,501**
**2022**
**Unrestricted funds**||£
£
18,201
**18,201**
478
16,888
**17,366**
**835**
0
**835**
**2022**
**Restricted funds**|£
£
18,201
**18,201**
478
16,888
**17,366**
**835**
0
**835**
**2022**
**Restricted funds**||£
£
11,462
22,118
9,020
660
108
**43,368**
5,438
1,336
3,226
43,001
1,209
659
374
**55,243**
**(11,875)**
356,211
**344,336**
**2022**
**Total funds**|£
£
11,462
22,118
9,020
660
108
**43,368**
5,438
1,336
3,226
43,001
1,209
659
374
**55,243**
**(11,875)**
356,211
**344,336**
**2022**
**Total funds**||_£_
_£_
_7,226_
_20,440_
_8,800_
_229_
_3_
**_36,698_**
_5,355_
_1,173_
_2,854_
_4,743_
_1,096_
_154_
_578_
**_15,953_**
**_20,745_**
_335,466_
**_356,211_**
**_2021_**
**_Total funds_**| |---|---|---|---|---|---|---|---|---|---|---| |||**25,167**|||**18,201**|||**43,368**||| |||**37,877**|||**17,366**|||**55,243**||| |||**(12,710)**
356,211|||**835**
0|||**(11,875)**
356,211||| |||**343,501**|||**835**|||**344,336**||| 11 MERRIOTh VILLAGE HALL BALANCE SHEET AS AT 31 DECEMBER 2022 2022 2021 Notes Flxed assets Tanglble assets 315,627 315.627 Current assets Stocks Debtors Cash at bank and in hand 85 4,681 36 860 29,149 41.604 Creditors.. amounts falllng due within one yea 14401 11,020) Net current asset5 28,709 Total a$5et5 less current 344,336 356,211 Creditors.. amounts falllng due after one year 101 10) Net assets Unre5trScted funds Profit and Loss Account Emer8enty Fund Revaluatlon reserve 212,937 6,000 124,564 225,647 io li 124,SS4 Resttl¢ted Funds 12 835 Total funds Signed for and on behalf of the Trustees: Chairman Treasurer Date: 2023 12 ## **MERRIOTT VILLAGE HALL NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2022** ## **1. Accounting policies** The accounts have been prepared in accordance with the Charities Act (2016) and the Charities SORP (FRS 102). ## **2. Payments to trustees** Trustees were reimbursed for expenditure incurred on behalf of the charity as follows: ||**2022**|**2021**| |---|---|---| ||£|£| |John Bowman|147.85|-| |Rosemary Evans|100.66|152.18| |Andrew Hayman|66.67|-| |Eric Vose|1,910.04|305.13| ## **3. Funds** Unrestricted funds are applied in accordance with the charity's objectives. Restricted funds are applied in accordance with the terms of their restrictions. The Trustees are of the opinion that sufficient funds are held, in the appropriate form, to enable the funds to be used in accordance with the purpose for which they were set up. ## **4. Tangible Assets** |**Freehold properties:**
Merriott Village Hall
John Capstick MRICS September 2012
1 Melbury Row
Total tangible fixed assets|**2022**
**2021**
£
£
130,000
_130,000_
130,000
_130,000_
185,627
_185,627_
315,627
_315,627_| |---|---| The Hall's constitution states that the land and buildings, which are vested in the Official Custodian for Charities, shall be held upon trust for the purposes of a village hall. Unless the Charity Commissioners otherwise direct the clear proceeds of any sale of the land and buildings, which can be determined by the Hall Committee, shall be invested in trust for the Charity. |**5. Stocks**
Stock of supplies for future fundraising events
**6. Debtors**
Hall hire fees owing (recoverable amounts)
Other debtors
Total debtors|**2022**
**2021**
£
£
85
_36_
374
_860_
4,307
4,681
_860_| |---|---| 13 ## **7. Cash at bank and in hand** |CAF Bank account 00013308
CAF Bank account 00091324
Cash in Hand / in Transit
Total cash at bank and in hand
**8. Creditors: amounts falling due within one year**
Hall hire refundable deposits / paid in advance
**9. Profit and Loss Account**
Balance at 1st January
Surplus (deficit) for the year
Transfer to emergency fund
Restricted carried forward
Balance at 31st December
**10. Emergency fund**
Balance at 1st January
Transfer from Profit and Loss Account
Balance at 31st December|2,524
_3,324_
21,825
_37,380_
34
_4_
24,383
_40,708_
440
_1,020_
440
_0_
225,647
_206,557_
(11,875)
_20,745_
0
_(1,655)_
(835)
212,937
_225,647_
6,000
_4,345_
_1,655_
6,000
_6,000_| |---|---| The Trustees have set aside the Emergency fund to cover events such as major heating failure requiring immediate capital expenditure at either of the properties. They aim to increase this to £10,000. ## **11. Revaluation reserve** |Revaluation reserve b/fwd
Revaluation reserve c/fwd
**12. Restricted Funds**
Co-op for ARK community lunches|124,564
_124,564_
124,564
_124,564_
835| |---|---| 14