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2021-03-31-accounts

SORP reference
Summary ofthe purposes of Para 1.17 To provide a venue for the residents of
the charity as set out in its Great 8 Little Wilbraham for Educational,
governing document Social, Recreational and Sporting
activities.
Summary
activities		 of the main
in relation to those		 Para 1.17and
1.19		 We provide a village hall, recreation
purposes for the public ground
and children's		 playground
benefit,
in particular,
the
activities, projects or services
identified in the accounts.
Statement confirming Para 1.18 The trustees, when setting the charity's
whether the trustees
have		 objectives and planning it's activities,
had regard to the guidance give careful consideration to the Charity
issued
by		 the Charity Commissions
guidance		 on public benefit.
Commission
on public
benefit

SORP reference
Para 1.38
Policy on grant making
Para 1.38
Policy on social investment
including program related
investment
We are grateful for the help from the
Para 1.38 volunteers who maintain the recreation
Contribution made by ground and the playground.
volunteers
Other

Achiev ements
and Pe		 rformance
SORP reference
The hall remained closed for much ofthe
year because ofthe pandemic. We were
able to hold some ofthe monthly farmers
Summary
ofthe main
achievements
ofthe charity,		 Para 1.20 markets.
following		 A new play item was added
an online appeal which raised
identifying the difference the R1,250.A new fence was erected around
charity's work has made to the play area.
the circumstances
of its
beneficiaries
and any wider
benefits to society as a
whole.

Financial
Review		 Financial
Review
Review ofthe charity's Para 1.21 The charity is in a reasonable financial
financial
position at		 the end position„but we have several
ofthe period maintenance issues which will need to be
addressed in the followin
few		 ears.
Statement
explaining		 the Para 1.22 Reserves are needed to maintain and
policy for holding reserves improve the buildings, grounds and the
statin
wh
the
are		 held la
area.
Amount ofreserves held Para 1.22 f49,112in unrestricted reserves.
Reasons for holding zero Para 1.22
reserves
Details offund materially in Para 1.24
deficit
Explanation
ofany		 Para 1.23
uncertainties
about the
charity continuing
as a going
concern
The charity's
principal
sources offunds (including Para 1.47
any fundraising)
Investment
policy and
objectives including
any		 Para 1.46
social investment
policy
adopted
A description
ofthe principal		 Para 1.46
risks facing the charity
Other

Funds held as custodian Funds held as custodian trustees on behalf ofothers
Description
ofthe assets
held
in this capacity
Name and objects ofthe
charity on whose behalf the
assets are held and how this
falls within the custodian
charity's objects
Details ofarrangements for
safe custody and
segregation
ofsuch assets
from the charity's
own assets

Signed on behalf ofthe charity's trus tees
Signature{s)
Full name{s) hl& ~+ Rt a.l~» WeDP~y
Position {egSecretary, ~&gug, ~a
Chair, etc)
Date at, ~e,g ~~
O
CHARITY COMMISSION
FOR ENGLAND
AND WALES		 O
CHARITY COMMISSION
FOR ENGLAND
AND WALES		 O
CHARITY COMMISSION
FOR ENGLAND
AND WALES		 O
CHARITY COMMISSION
FOR ENGLAND
AND WALES		 Wilbrahams' Memorial
hall
Annual		 Memorial
hall
Annual		 accounts for the Charity
if an
period		 No 300390
Period end
Period start date 01/04/2020 date 31/03/2021
OZeOt: Restricted
Recommended
categories		 by Unrestricted income Endowment Prior year
activity funds funds funds Total funds funds
E E
incoming
resources		 (Note 3) F01 F02 F03 F04 F05
Income and endowments from:
Donations
and legacies		 S01 26,330 8,773 35,103 64,474
Charitable
activities		 S02 2,590 2,693 5,283 22,441
Other trading
activities		 S03
Investments S04
Separate
material
item of income		 S05
Other S06
Tota/ S07 28,929 11,466 40,395 86,915
Resources expended (Note 6)
Expenditure
on:
Raising funds S08 269 269 136
Charitable
activities		 S09 16,148 16,148 18,123
Separate material
item ofexpense		 S10 70,498
Other S11 18,096 18,096
Total S12 16,417 18,096 34,513 88,757
Net income/(expenditure) before investment
gains/(losses) S13 12,512 - 6,630 5,882 1,842
Net gains/(losses)
on investments		 S14
Net income/(expenditure) S15 12,512 - 6,630 5,882 1,842
Extraordinary
items		 S16
Transfers
between funds		 S17
Other recognised
gains/(losses):
Gains and losses on revaluation offixed assets for the charity's own use S18
Other gains/(losses) 619
Net movementin
funds		 S20 12,512 - 6,630 5,882 1,842
Reconciliation
offunds:
Total funds brought
forward		 S21 235,319 12,124 247,443 249,285
Total funds carried forward S22 247,831 5,494 253,325 247,443
~ e
V)6)
O
Z'.
6)
O		 Restricted
(6
O		 Unrestricted income Endowment Total this Total last
funds funds funds year year
Fixed assets F01 F02 F03 F04 F05
Intangible assets (Note 15) 801
Tangible assets (Note 14) 802 198,720 198,720 197,709
Heritage assets (Note 16) 803
Investments (Note 17) 804
Total fixed assets 805 198,720 198,720 197,709
Current assets
Stocks (Note 18) 806
Debtors (Note 19) 807 2,828 2,828 5,247
Investments (Note 17.4) 806
Cash at bank and in hand (Note 24) 809 47,654 5,494 53,148 44,999
Total current assets 810 50,482 5,494 55,976 50,246
Creditors: amounts falling due within
one year (Note 20) 811 1,370 1,370 512
Net current assetsl(liabilities) 812 49,112 5,494 54,606 49,734
Total assets less current liabilities 813 247,443
Creditors: amounts falling due after
one year (Note 20) 814
Provisions for liabilities 815
Total net assets orliabilities 816 247,832 5,494 253,326 247,443
Funds ofthe Charity
Endowment funds (Note 27) 817
Restricted income funds (Note 27) 818 5,494 5,494 12,124
Unrestricted funds 819 247,831 247,831 235,319
Revaluation reserve 820
Total funds 821 247,831 5,494 253 325 247 443
Signed by one or two trustees
on behalf of all		 Date of
the trustees Si tur Print Name approval
dd/mm
~oR Lip aii. I~~~
Note
1
Basis of preparation
This section should be completed
by all charities.
1.1 Basis ofaccounting
These accounts have been prepared
under the historical		 cast convention with items recognised at cost or
transaction
value unless othenvise stated
m the relevant		 note(s) to these accounts
The accounts have been prepared
in accordance with:
the Statement
ofRecommended		 Practice: Accounting
and Reporting		 by Charities
and with*
preparing
their accounts		 in accordance with the Finanaal Repoitmg Standard appkcable
in the UK and Repubkc of Ireland (FRS 102) issued on 16July 2014
and with*
the Finanwal
Reporting
Ireland (FRS 102)		 Standard appkcable
in the United		 Kingdom and Republic of
and with the Chanties Act 2011
The charity constitutes
a public benefit entity as defined
FRS102.*		 by
'-Tick as appropriate
1.2 Going concern
Ifthere are material uncertainties
related to events		 orconditions that cast signiifficant doubt on the charity's
ability to continue as a going concern, please provide the following details orstate "Hot applicable", if
appropriate:
An explanation
as to those factors that support
Hot		 applicable
the conclusion
that the charity
is a going
concern,
Disclosure
of any uncertainties
that make the
'
going concern
assumption
doubtful,
Where accounts are not prepared
an a gomg
concern
basis, please disclose this fact
together
with the basis on which the trustees
prepared
the accounts
and the reason why the
charity is nct regarded
as a going concern.
1.3Change ofaccounting
policy
The accounts present
a true and fair view and the accounting		 policies adopted
are those outlined		 in note ( ).
Yes*
No*
-Tick as eppropnate
Please disclose:
(i) the nature ofthe change in accounting
policy;
(ii) the reason~ why applying
the new accounting		 policy
pmvides
mare reliable and more relevant Information;
and
(iii) the amount ofthe adjustment
foreach line affected
in the current period, each prior period presented and
the aggregate
amount ofthe adjustment
re/ating		 to
periods before those presented,
3.44FRS 102SORP.
1.4 Changes to accounting
estimates
effect
No changes to accounting
estimates
have occurred		 in the reporting period (3.46FRS 102 SORP).
Yes
No'
*-Tick as appicpnate
Please disclose:
(i) the nature ofany changes;
(Ii) the effect ofthe change on income and expense or
assets and liabilities for the current period; and
(Iii) where practicable,
the
oIhe change in		 one or
more future periods.
1.5 Material
prior year errors
No material
prior year error have been identified
in the		 reporling period (3.47 FRS 102SORP).
Yes'
' -Tick es apprepneie
No
Please disclose:
(i) the nature ofthe prior period error,
(ii) for each prtor period presented
in the accounts,		 the
amount ofthe correction foreach account line Item
affected; and
(iii) the amaunt offhe correction atthe beginning of the
earliest prior period presented
in the accounts.
This standard This standard list ofaccounting
policies has been applied by the charity except for those ticked "No" or "Nla". Where a		 list ofaccounting
policies has been applied by the charity except for those ticked "No" or "Nla". Where a		 list ofaccounting
policies has been applied by the charity except for those ticked "No" or "Nla". Where a		 list ofaccounting
policies has been applied by the charity except for those ticked "No" or "Nla". Where a		 list ofaccounting
policies has been applied by the charity except for those ticked "No" or "Nla". Where a		 list ofaccounting
policies has been applied by the charity except for those ticked "No" or "Nla". Where a		 list ofaccounting
policies has been applied by the charity except for those ticked "No" or "Nla". Where a
different or additional policy has been adopted
then thisis detailedin
the box below.
Recognition ofincome These are included
in the Statement
of Financial Activities (SoFA) when:
~
the charity becomes entitled to the resources;
it is more likely than not that the trustees
will receive the		 resources; and Yes No N/a
~
the monetary
value can be measured
with sufficient
reliability.
There has been no offsetting
ofassets and liabilities,
or income and expenses,		 unless required or No N/a
Offsetting permitted
by the FRS 102SORP or FRS 102.
Yes No N/a
Grants and donations
are only included
in the SoFA when the		 general
income		 recognition
Grants and donations criteria are met (5.10to 5.12FRS102SORP).
In the case ofperformance
related grants, income must only be recognised		 to the extent Yes No N/a
that the charity has provided
the specified goods or services as entitlement		 to the grant
only occurs when the performance
related conditions
are met		 (5.16FRS 102SORP).
Legacies Legacies are included
in the SOFA when receipt is probable,
that is, when there has		 Yes No N/a
been grant of probate, the executors have established
that there are sufficient		 assets in
the estate and any conditions
attached to the legacy are either		 within the control ofthe
charity or have been met.
Yes No N/a
Government grants The charity has received government
grants
in the reporting
period
Gift Aid receivable
is included
in income when there is a valid		 declaration
from		 the donor.
Tax reclaims on Any Gift Aid amount recovered
on a donation
is considered
to		 be part ofthat gift and is Yes No N/a
donations and gifts treated as an addition to the same fund as the initial donation unless the donor or the
terms ofthe appeal have specified otherwise.
Contractual income and This is only included
in the SoFA once the charity has provided		 the related goods or Yes No N/a
performance related services or met the performance
related conditions.
grants
Yes No N/a
Donated goods Donated goods are measured
at fair value (the amount for which the asset
exchanged)
unless impractical
to do so.		 could be
The cost ofany stock ofgoods donated
for distribution
to beneficiaries
is deemed to be
the fair value ofthose gifts at the time oftheir receipt and they are recognised
on receipt.		 Yes No N/a
In the reporting
period
in which the stocks are distributed,
they		 are recognised as an
expense at the carrying
amount ofthe stocks at distribution.
Donated goods for resale are measured
at fair value on initial		 recognition,
which is the
expected proceeds from sale less the expected costs ofsale, and recognised
in 'Income
from other trading
activities'
with the corresponding
stock recognised
in the balance		 Yes No N/a
sheet.
On its sale the value ofstock is charged against 'Income from other		 trading
activities'
and the proceeds from sale are also recognised as		 'Income from other trading
activities'.
Yes No N/a
Goods donated
for on-going
use by the charity are recognised		 as tangible
fixed assets
and included
in the SoFA as incoming
resources when receivable.
Yes No N/a
Gifts in kind for usa by the charity are included
in the SoFA as		 income from donations
when receivable.
Donated services and Donated services and facilities are included
in the SOFA when		 received at the value of Yes No N/a
facilities the gift to the charity provided
the value ofthe gift can be measured
reliably.
Donated services and facilities that are consumed
immediately		 are recognised as income Yes No N/a
with an equivalent
amount recognised as an expense under the appropriate		 heading in
the SOFA.
Yes No N/a
Support costs The charity has incurred
expenditure
on support costs.
Volunteer help The value ofany voluntary
help received is not included
in the
in the trustees'
annual
report.		 accounts but is described Yes No N/a
es No N/a
Income from interest, This is included
in the accounts when receipt is probable
and		 the amount
receivable can
royalties and dividends be measured
reliably.
Yes No N/a
Income from membership Membership
subscriptions
received
in the nature ofa gift are recognised
in		 Donations
subscriptions and Legacies.
Membership
subscriptions
which gives a member the right to		 buy services or other es No N/a
benefits are recognised as income earned
from the provision ofgoods and		 services as
income from charitable
activities.
Settlement
claims		 ofinsurance ofinsurance Insurance
claims are only included
in the SoFA when the general
income recognition
criteria are met (5.10to 5.12FRS102SORP) and are included as an item ofother
income
in the SoFA,		 Yes No N/a
Investment
losses		 gains and This includes any realised or unrealised
gains or losses on the sale of investments
and
any gain or loss resulting
from revaluing
investments
to market value at the end ofthe		 Yes No N/a
year.
2.3 EXPENDITURE AND LIABILITIES
Liability recognition Liabilities are recognised
where
it is more likely than not that there is a legal or		 Yes No N/a
constructive
obligation
committing
the charity to pay out resources
and the amount ofthe
obligation
can be measured
with reasonable
certainty.
Governance
costs		 and support Support costs have been allocated
between
governance
costs and other support.
Governance
costs comprise
afl costs involving
public accountability
ofthe charity and its
compliance
with regulation
and good practice.		 es No a
Support costs include central functions
and have been allocated to activity cost		 Yes No N/a
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,
Grants with
condiTions		 performance 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 ofthe grant has provided
the specified service or output.		 es No N/a
Grants payable without
performance
conditions		 Where there are no conditions
attaching
to the grant that enables the donor charity to
realistically
avoid the commitment,
a liability for the full funding
obligation
must be
recognised.		 Yes No N/a
Redundancy cost The charity made no redundancy
payments
during the reporting
period.		 Yes No N/a
Deferred income No material
item ofdeferred
income has been included
in the accounts.		 Yes No N/a
Yes No N/a
Creditors The charity has creditors which are measured
at settlement
amounts
less any trade
discounts
Provisions for liabilities A liability is measured
on recognition
at its historical cost and then subsequently
measured
at the best estimate ofthe amount
required
to settle the obligation at the		 Yes No N/a
reporting
date
Basic financial
instruments		 The charity accounts for basic financial
instruments
on initial recognition as per
paragraph
11.7 FRS102SORP. Subsequent
measurement
is as per paragraphs
11.17
to 11.19,FRS102SORP.		 Yes No N/a
2.4ASSETS
Tangible fixed assets for These are capitalised
ifthey can be used for more than one year, and cost at least
use by charity Yes No N/a
They are valued at cost.
The depreciation
rates and methods
used are disclosed
in note 9.2.
Intangible fixed assets The charity has intangible
fixed assets, that is, non-monetary
assets that do not have		 Yes No N/a
physical substance
but are identifiable
and are controlled
by the charity through
custody
or legal rights.
The amortisation
rates and methods
used are disclosed
in note 9.5
es No N/a
They are valued at cost.
Heritage assets The charity has heritage assets, that is, non-monetary
assets with historic, artistic,
scientific, technological,
geophysical
or environmental
qualities
that are held
and		 Yes No N/a
maintained
principally
for their contribution
to knowledge
and culture.
The depreciation
rates and methods
used as disclosed
in note 9.6.1xk
Yes No N/a
They are valued at cost.
Investments Fixed asset investments
in quoted shares, traded
bonds and similar investments
are
valued at initially at cost and subsequently
at fair value (their market value) at the year		 Yes No N/a
end. The same treatment
is applied to unlisted
investments
unless fair value cannot be
measured
reliably
in which case it is measured
at cost less impairment.
Investments
held for resale or pending
their sale and cash and cash equivalents
with a		 Yes No N/a
maturity
date ofless than
1 year are treated as current asset investments
Stocks and work in Stocks held for sale as part ofnon-charitable
trade are measured
at the lower or cost or net		 No N/a
progress realisable
value.
Goods or services provided as part ofa charitable
activity are measured
at net realisable		 value No N/a
based on the service potential
provided
by items ofstock.
Yes No N/a
Work in progress
is valued at cost less any foreseeable
loss that is likely to occur on the		 contract.
Debtors (including
trade debtors and loans receivable) are measured
on initial recognition		 at No N/a
Debtors settlement
amount after sny trade discounts
or amount advanced
by the chadiiy.
Subsequently,
they are measured
at the cash or other consideration
expected to be received.
Current asset investments The charity
equivalents
equivalents		 has has investments
with a maturity
date
with a maturity
date		 which
it holds for resale or pending
their sale and cash and cash
less than one year. These include cash on deposit and cash
of less than one year held for investment
purposes
rather than to		 which
it holds for resale or pending
their sale and cash and cash
less than one year. These include cash on deposit and cash
of less than one year held for investment
purposes
rather than to		 which
it holds for resale or pending
their sale and cash and cash
less than one year. These include cash on deposit and cash
of less than one year held for investment
purposes
rather than to		 which
it holds for resale or pending
their sale and cash and cash
less than one year. These include cash on deposit and cash
of less than one year held for investment
purposes
rather than to		 Y No N/a
meet short term cash commitments
as		 they fall due.
Yes No N/a
They are valued at fair value except where they qualify as basic financial instruments.
POLICIES ADOPTED
ADDITIONAL TO OR
DIFFERENT FROM
THOSE ABOVE
Note 3 Analy sis of in co me
Restricted
Unrestricted income Endowment
Anal sis funds funds funds Total funds Prior year
f
Donations Donations and ifts 436 8,773 9,209 12,705
and legacies: Gift Aid 176
Le acies
General grants provided by government/other
charities 25,894 25,894 51,593
Membership subscriptions and sponsorships
which are in substance donations
Donated goods, facilities and services
Other
Total 26,330 8,773 35,103 64,474
Charitable Hire of Hall
activities: 2,590 2,590 18,604
Events 2,693 2,693 3,796
Other
Total 2,590 2,693 5,283 22,400
Other trading
activities:
Other
Total
Income from Interest income 41
investments: Dividend income
Rental and leasin income
Other
Total 41
Separate
material
item
ofincome:
Total
Other: Conversion ofendowment funds into income
Gain on disposal of a tangible fixed asset held
for charit 's own use
Gain on disposal of a programme related
investment
Royalties from the exploitation of intellectual
ro e ri hts
Other
Total
TOTAL INCOME 28,929 11,466 40,395 86,915
Other information:
All income in the prior year
(please provide description		 was unrestricted
and amounts)		 except for: Fundraising
Donations		 events
for
la		 for new play equipment
e
ui
ment E61,391		 E2,691 Grants and
Where any endowment
fund		 is converted into income in the
reporting
period, please		 give the reason for the conversion.
Where any endowment
fund		 is converted into income in the
prior period, please give the reason for the conversion.
Within the income items above the following items are
material: (please disclose the nature, amount and any prior
year amounts)
This year
Description
Government grant 1 Covid related grants 22,904
Government grant 2 Job Retention Scheme 2,653
Government grant 3 Parish Council for Trees 333
Other
Total 25,890
Last year
Description
Government grant 1 Great Wilbraham PC for play equipment 6,000
Government grant 2 Little Wilbraham PC for play equipment 593
Government grant 3
Other
Total 6,593
This year Last year
Please provide details ofany
unfulfilled
conditions and other
contingencies attaching to grants
that have been recognised in income.
This year Last year
Please give details ofother forms of
government assistance from which
the charity has directly benefited.
Note 6 Analysis of Analysis of expenditure
This year Last year
Restricted
Unrestricted Restricted Endowment Unrestricted income Endowment
Analysis funds income funds funds Totalfunds funds funds funds Total funds
Expenditure
on raising funds:
Incurred
seeking donations
Incurred
seeking legacies
Incurred seeking grants
Operating
membership
schemes and
social lotteries
Staging fundraising
events		 269 269 136 136
Fudraising
agents
Operating
chadlty shops
Operating
a trading
company
undertaking
non-charitable		 trading
activit
Advertising,
marketing,
direct		 mail and
ublici
Start up costs incurred
in generating
new source offuture income
Database development
costs
Other trading
activities
Investment
management
costs:
Portfolio mana
ement costs
Cost of obtaining
investment		 advice
Investment
administration		 costs
Intellectual
property
licencing		 costs
Rent collection,
property
repairs and
maintenance
charges
Total expenditure
on raising		 funds 269 269 136 136
Expenditure
on charitable		 activities:
Depreciation 3,747 3,747 3,700 3,700
Hall &Ground Maintenance 10,239 116 10,355 11,630 103 11,733
Administration 2 161 2,161 2,343 2 343
Other 347 347
Total expenditure
on charitable
activities 16,147 116 16,263 18,020 103 18,123
Separate material
item ofexpense
Pla
e
ui ment		 2,480 2,480 70,498 70,498
Fencin
of
la
area		 15,500 15,500
Total 17,980 17,980 70,498 70,498
Other
Total other expenditure
TOTAL EXPENDITURE 16,416 18,096 34,512 18,156 70,601 88,757

was paid p lease en ter '0 'in the appropriate
box(es).
This year Last year
Independent examiner's fees 336 336
Assurance services other than audit or independent examination
Tax advisory fees
Other fees (for example: financial advice, consultancy, accountancy services) paid
to the independent examiner

This year Last year
Number Number
Total
Total amount of payment
The nature ofthe payment (cash, asset
etc.)
The extent of redundancy funding at the balance sheet date
Please state the accounting policy for any redundancy or
termination
payments
Freehold land & Other land & Plant, Fixtures, fittings Total
buildings buildings machinery and equipment
and motor
vehicles
At the beginning ofthe year 192,796 17,717 210,513
Additions 4,758 4,758
Revaluations
Disposals
*
Transfers
At end of the year 197,554 17,717 215,271
14.2 Depreciation and impairments
**Basis SL Sl SL SL SL
**Rate 1% 10%
At beginning of the year 7,666 5,138 12,804
Disposals
Depreciation 1,975 1,772 3,747
Impairment
Transfers*
At end of the year 9,641 6,910 16,551
14.3Net book value
Net book value at the beginning ofthe year 185,130 12,579 197,709
Net book value at the end ofthe year 187,913 10,807 198,720

debtor s orprepayments. s orprepayments.
19.1 Analysis ofdebtors This year Last year
Trade debtors 2,828.0 5,247.0
Prepayments and accrued income
Other debtors 2,828.0 5,247.0
Total
19.2
Analysi		 s ofdebtors recoverable
in more than
1		 year (included
in debtors a		 bove)
This year Last year
f.
Trade debtors
Prepayments and accrued income
Other debtors
Total

20.1 Analysis ofcre dito rs
Amounts falling due within Amounts falling due after
one year more than one year
This year Last year This year Last year
f
Accruals for grants payable
Bank loans and overdrafts
Trade creditors 1,191 351
Payments
received		 on account for contracts or
performance-related grants
Accruals and deferred income
Taxation and social security 179 162
Other creditors
Total

This year Last year
Please explain the reasons
why income is		 deferred.
Movement in deferred income account This year Last year
E
Balance at the start ofthe reporting period
Amounts
added
in current period
Amounts
released to income from		 previous periods
Balance at the end ofthe reporting period
Note 24 Cash at bank and in hand
This year Last year
E
Short term cash investments (less than 3months maturity date)
Short term deposits 8,760 8,751
Cash at bank and on hand 44,388 36,248
Other
Total 53,148 44,999