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2022-03-31-accounts

Haddenham Village Hall Social Centre Chair’s report 2021-2022

We have seen the Hall come to life again this year, with bookings gradually coming back after Covid restrictions lifted. The hall has been well used and the work which was carried out in the previous year to update the heating systems, electrical work and décor has been enjoyed by users. We continued to make improvements towards decarbonisation and accessibility this year. Our web and social media presence, alongside the online booking systems have come into their own post covid and are helping to increase bookings.

The Management Committee had a very busy year, bringing their many and varied skills together to make sure the Hall was ready for a future without restrictions, and ensuring that the Hall is a welcoming and accessible place.

In June 2022, Margaret Aston sadly passed away. Margaret was the Chair and active member of the Village Hall committee and wider community for many years and the Committee thanks her for her commitment and work.

On behalf of the Committee, I am pleased to provide the attached financial report for the year 2021-2022

Beth Knighton, Chair

Haddenham Village Hall

Annual Report and Financial Statements

Statement of Financial Activities

For the year ended 31 March 2022

Notes
Unrestricted
Funds
£
Income
Donatons and grants
2
13,405
Charitable actvites
3
38,235
Bank interest receivable
9
51,649
Expenditure
Charitable actvites
4
29,894
29,894
21,754
Reconciliaton of funds:
Total funds brought forward
9
294,818
Total funds carried forward
316,572
Net income/(expenditure for the year
Notes
Unrestricted
Funds
£
Income
Donatons and grants
2
13,405
Charitable actvites
3
38,235
Bank interest receivable
9
51,649
Expenditure
Charitable actvites
4
29,894
29,894
21,754
Reconciliaton of funds:
Total funds brought forward
9
294,818
Total funds carried forward
316,572
Net income/(expenditure for the year
Restricted
Funds
£
0
0
0
Total
2022
Total
2021
£
£
13,405
27,601
38,235
14,243
9
35
51,649
41,879
29,942
51,153
29,942
51,153
21,706
(9,274)
298,604
307,878
320,310
298,604
51,649 0
48
29,894 48
(48)
3,786
316,572 3,738

Haddenham Village Hall

Annual Report and Financial Statements

Balance Sheet as at 31 March 2022

Notes
Unrestricted
Funds
£
Fixed assets:
Tangible assets
5
217,779
217,779
Curent assets:
Debtors
6
6,501
Cash at bank and in hand
7
94,267
100,768
Liabilites:
Creditors: amounts falling due
within one year
8
1,975
Net current assets
98,793
Total net assets
316,572
Represented by:
Reserves - unrestricted
9
43,902
The Feast - restricted
9
0
Capital account
9
272,670
Total funds carried forward
316,572
Notes
Unrestricted
Funds
£
Fixed assets:
Tangible assets
5
217,779
217,779
Curent assets:
Debtors
6
6,501
Cash at bank and in hand
7
94,267
100,768
Liabilites:
Creditors: amounts falling due
within one year
8
1,975
Net current assets
98,793
Total net assets
316,572
Represented by:
Reserves - unrestricted
9
43,902
The Feast - restricted
9
0
Capital account
9
272,670
Total funds carried forward
316,572
Restricted
Funds
£
0
Total
2022
Total
2021
£
£
217,779
208,988
217,779
208,988
6,501
367
98,006
89,249
104,507
89,616
1,975
0
102,531
89,616
320,310
298,604
43,902
22,148
3,738
3,786
272,670
272,670
320,310
298,604
217,779 0
0
3,738
100,768 3,738
0
98,793 3,738
316,572 3,738
0
3,738
0
316,572 3,738

Approved by the Trustees on [insert date] and signed on their behalf by:

[insert name ond position]

Haddenham Village Hall

Notes to the accounts for the year ended 31 March 2022

1. Accounting Policies

The principal accounting policies are summarised below. The accounting policies have been applied consistently throughout the year and the preceding year.

a) Basis of Preparation

The financial statements have been prepared under the historical cost convention in accordance with applicable accounting standards and the Statement of Recommended Practice (SORP): Accounting and Reporting by Charities, issued in March 2005.

b) Fund Accounting

Unrestricted Funds comprise accumulated surpluses and deficits on general funds that are available for use at the discretion of the Trustees in furtherance of the Charity’s objects and that have not been designated for other purposes .

Restricted Funds are funds subject to restrictions on their expenditure imposed by the donor or through the terms of an appeal.

c) Incoming Resources

Recognition of Incoming Resources

These are included in the Statement of Financial Activities (SOFA) when:

d) Resources Expended

Recognition of Expenditure and Liabilities

Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to pay out resources.

Expenditure is recognised on an accruals basis as a liability is incurred.

Costs of Charitable Activities

These comprise those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. They include both costs that can be directly allocated to the charity’s activities and costs of an indirect nature necessary to support these activities .

e) Volunteer Help

The value of any voluntary help received is not included in the accounts but is described in the trustees’ annual report, where material.

Haddenham Village Hall

Notes to the accounts for the year ended 31 March 2022

f) Fixed Assets

Tangible Fixed Assets for charity’s own use

These are capitalised if they can be used for more than one year, and cost at least £500. They are valued at cost or, if gifted, at the value to the charity on receipt.

A fixed asset acquired fully or partly from a restricted grant is included at its full cost of acquisition without netting off the grant proceeds and the grant reported as an incoming resource. Where the use of the asset such acquired is not restricted by the grantor, an amount equal to the grant is transferred into a designated fund to be written off over the useful life of the asset in accordance with the recommendations of SORP 2005, paragraph 111.

g) Depreciation

Freehold Land & Buildings are not depreciated in view of their high level of maintenance. Other Tangible Fixed Assets are depreciated so as to write off their cost less any estimated residual value over their useful lives at the following rates:

Freehold property Not depreciated Furniture and fittings 15% reducing balance Other equipment Straight line over 5 years

Haddenham Village Hall

Notes to the accounts for the year ended 31 March 2022

2
Income from grants and donatons
Grant from Buckinghamshire County
Council - Covid 19 Support
General donatons
Unrestricted
£
12,000
1,405
Restricted
£
0
0
2022
2021
£
£
12,000
27,601
1,405
0
13,405
27,601
13,405 0
3
Income from charitable actvites
Parish Council rent
Parish Council energy and water
Letngs
Unrestricted
£
1,900
2,422
33,914
Restricted
£
0
0
0
2,022
2021
£
£
1,900
3,800
2,422
0
33,914
10,443
38,235
14,243
38,235 0

Notes to the accounts for the year ended 31 March 2022

Haddenham Village Hall

4 Expenditure on charitable activites

Direct costs
Administrator fees - bookings
Heat and light
Water and Sewerage
Ground Rent
Refuse collecton
Repairs and Maintenance
Cleaning and caretaking
Feast
Support costs
Administrator fees - management
Accountantancy fees
Insurance
Legal fees

Phone and Broadband
Subsriptons and licences
Depreciaton
Admin expenses
Total expenditure on charitable
actvites*
Unrestricted
£
3,567
5,011
165
489
320
7,657
4,511
0
Restricted
£
0
0
0
0
0
0
0
48
2,022
2021
£
£
3,567
1,688
5,011
6,160
165
235
489
569
320
274
7,657
34,908
4,511
2,070
48
0
21,767
45,905
2,022
2021
£
£
3,567
1,688
900
300
1,050
1,027
707
1,302
406
599
397
60
1,024
0
126
273
8,175
5,249
29,942
51,153
21,719 48
Unrestricted
£
3,567
900
1,050
707
406
397
1,024
126
Restricted
£
0
0
0
0
0
0
0
0
8,175 0
29,894 48

Accountancy fees in the year relate to both current year-end and prior year accounting *Legal fees in relation to advice on the constitution of the entity

Haddenham Village Hall

Notes to the accounts for the year ended 31 March 2022

5 Fixed Assets
Cost
Balance at 1 April 2021
Additons
Balance at 31 March 2022
Depreciaton
Balance at 1 April 2021
Depreciaton in the year
Balance at 31 March 2022
Net Book Value
At 31 March 2022
At 31 March 2021
Cost
Balance at 1 April 2021
Additons
Balance at 31 March 2022
Depreciaton
Balance at 1 April 2021
Depreciaton in the year
Balance at 31 March 2022
Net Book Value
At 31 March 2022
At 31 March 2021
Original
village hall at
cost
Walter Rose
room at cost
1983
Extension at
cost
8,565
22,848
100,004
-
-
-
8,565
22,848
100,004
-
-
-
-
-
-
-
-
-
8,565
22,848
100,004
8,565
22,848
100,004
Mabel
Parkinson
room at cost
Boiler House
extension at
cost
Furniture
and
Equipment at
cost
Totals
63,733
8,990
13,463
217,603
-
-
9,815
9,815
63,733
8,990
23,278
227,418
-
-
8,615
8,615
-
-
1,024
1,024
-
-
9,639
9,639
63,733
8,990
13,639
217,779
63,733
8,990
4,848
208,988

Haddenham Village Hall

Notes to the accounts for the year ended 31 March 2022

6
Debtors
Trade debtors - letngs
Unrestricted
£
6,501
Restricted
£
0
2022
2021
£
£
6,501
367
6,501
367
6,501 0
7
Cash at bank and in hand
Bank current account and cash
Bank deposit account
Unrestricted
£
8,920
85,347
Restricted
£
3,738
0
2,022
2021
£
£
12,659
3,911
85,347
85,338
98,006
89,249
94,267 3,738

8 Creditors: amounts falling due within one year

Accruals
Other creditors
Unrestricted
£
1,484
491
Restricted
£
0
0
2,022
2021
£
£
1,484
0
491
0
1,975
0
1,975 0

9 Movement in funds

Movement in funds
Unrestricted funds
Reserves
Capital account
Restricted funds
The Feast
Total funds
At 1 April
2021
£
22,148
272,670
Income and
gains
£
51,649
0
Expenditure
and losses
At 31 March
2022
£
£
(29,894)
43,902
0
272,670
(29,894)
316,572
(48)
3,738
(48)
3,738
(29,942)
320,310
294,818 51,649
3,786 0
3,786 0
298,604 51,649