2022-03-31-accounts

Objecti	ves and Acti	viti	es
			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 & Little Wilbraham		for Educational,
governing	document			Social, Recreational	and	Sporting
				activities
Summary activities	ofthe main in relation to those		Para 1.17and 1.19	We provide a village	hall	and recreation
purposes	for the public			ground.
benefit, in particular, the
activities,	projects or services
identified	in the accounts.
Statement	confirming		Para 1.18
whether the trustees have				The trustees when setting the charity's
had regard to the guidance				objectives and planning		it's activities
issued by	the Charity			give careful consideration		to the Charity
Commission on public				Commissions guidance on public benefit.
benefit

				Para 1.38
Policy on	grant making
				Para 1.38
Policy on	social investment
including	program		related
investment
				Para 1.38
Contribution		made	by
volunteers
Other

Achiev	ements and Pe	rformance
		SORP reference
			The hall was available for use from July
			2021 but use was minimal for the first six
			months. Nlost ofour regular user groups
Summary ofthe main achievements ofthe charity,		Para 1.20	have returned but some clubs &societies have closed during the pandemic. Our
identifying	the difference the		farmers markets, started during the
charity's	work has made to		pandemic, have continued and remain
the circumstances of its			well attended. We received grants for a
beneficiaries and any wider			new table tennis table and for an
benefits to society as a			electronic cricket scoreboard during the
whole.			year.

Achievements against	Para 1.41
objectives set
Performance offundraising activities against objectives	Para 1.41
set
Investment performance	Para 1.41
against objectives
Other

Financial Review
Review ofthe charity's		Para 1.21	Our financial	position	is reasonable,			we
financial position at the end			still need to	build our	reserves to enable
ofthe period			us to cover	any unexpected		repair costs,
			should the	be re uired.
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 of reserves held		Para 1.22	652,717in unrestricted		reserves
Reasons for holding zero		Para 1.22
reserves
Details offund materially	in	Para 1.24
deficit
Explanation of any		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

Description of charity's
trusts:
Type ofgoverning document		Para 1.25
(trLIst det d I'0 Bl cil&ltel	I		Conve	ance/Trust		deed
How is the charity		Para 1.25
constituted?			Trust
Ie g uI-Ilncol pal ated
assoclatloll CII II
Trustee selection methods		Para 1.25
including details of any			Elected	at the	AGM	or appointed	by local
constitutional provisions	e.g.		organisations		that	use the hall.
election to post or name	of
any person or body entitled
to appoint one or more
trustees
Additional information	(optional)
You ma choose to include further statements			where relevant		about:
Policies and procedures
adopted for the induction	and
training oftrustees
The charity's organisational structure and any wider		Para 1.51
network with which the
charity works
Relationship with any related		Para 1.51
parties
Other

Charit	name			Wilbrahams'	Memorial	Hall
Other name the charit			uses
Re istered charit		number		300390
Charity's	principal	address		The Memorial	Hall
				Angle End
				Great Wilbraham
				Cambridge
				CB21 5JG

Funds held as cus	todia	n tr
Description of the assets
held in this capacity		None
Name and objects ofthe
charity on whose behalf	the
assets are held and how	this
falls within the custodian
charity's objects
Details of arrangements	for
safe custody and
segregation ofsuch assets
from the charity's own assets

			0z
			8		Restricted
			(0 Xl	Unrestricted	income	Endowment	Total this	Total last
			G	funds f	funds f	funds f	year f	yearf
Fixed assets				F01	F02	F03	F04	F05
Intangible assets		(Note 15)	B01	194,973			194,973	198,720
Tangible assets		(Note 14)	B02
Heritage assets		(Note 16)	B03
Investments		(Note 17) Total fixed assets	B04 B05	194,973			1,973	198,720
Current assets
Stocks		(Note 18)	B06
Debtors		(Note 19)	B07	1,755			1,755	2,827
Investments Cash at bank and	(Note 17.4) in hand (Note 24)		B06 B00	,67	3,231			53,148
		Total current assets	B10	55,432	3,231		58,664	55,975
Creditors: amounts falling due within one year (Note 20)			B11	2,716			2,716	1,370
Net current assetsl(liabilities)			B12	52,717	3,231		M,94	54,605
Total assets	less current liabi%ties		B13					253,325
Creditors: amounts falling due after
one year		(Note 20)	B14
Provisions for liabilities			B15
Total net assets	orliabilities		B16	247,690	3,231		250,921	253,325
Funds ofthe	Charity
Endowment funds		(Note 27)	B17
Restricted income		funds (Note 27)	B16		3,231		3,231	5,494
Unrestricted funds			B10	247,690			247,690	247,831
Revaluation reserve			B20
		Total funds	B21	247,69	3,231		250,921	253,325
Signed by one or two the trustees		trustees on behalf of all		Signature		Print Name		Date of approval
								dd/mm/
								dt
						WW~s,	k'R 4w

This standant	This standant		list ofaccounting policies has been applied hy the charity except forthose ticked "No"or "hk'a". I/yhere a	list ofaccounting policies has been applied hy the charity except forthose ticked "No"or "hk'a". I/yhere a	list ofaccounting policies has been applied hy the charity except forthose ticked "No"or "hk'a". I/yhere a	list ofaccounting policies has been applied hy the charity except forthose ticked "No"or "hk'a". I/yhere a	list ofaccounting policies has been applied hy the charity except forthose ticked "No"or "hk'a". I/yhere a
di/femnt or	additional policy			has been adopted then this is detailed in the box below.
Recognition		ofincome		These are included in the Statement ofFiner@at Activities (SoFA) when:
				~ the charity becomes entitled to the n sources;
				it is more likely than not that the hustees will receive the resources; and				Yes	No	N/a
				e the monetary value can be measured with sufficient reliability.
				There has been no offsetting ofassets and liabilities, orincome and expenses,		unless required or Yes			No	N/a
Offsetting				permitted by the FRS102SORP or FRS102.
								Yes	No	N/a
				Grants and donations are only incluihxl in the SoFAwhen the general income		recognition
Grants and	donations			criteria are met (5.10to5.12FRS102SORP).
				In the case ofperfonnance related grants, income must only be recognised	to	the extent		Yes	No	N/a
				that the charity has provided the speciTied goods or services as entitlement	to	the grant
				only occurs when the performance related conditions are met (5.16FRS102SORP).
Legacies				Legacies are included in the SOFA when receipt is probable. that is„when there has			been	Yes	No	N/a
				grant ofprobate, the executors have established that there are sufficient assets in the
				estate and any conditions atlached to the legacy are either within the control	ofthe charity
				orhave been met.
								Yes	No	N/a
Government			grants	The charity has received government grants in the reporting period
				Gift Aid receivable is induded in income when there isa 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 gina			treated as an addition to the same fund as the initial donation unless the donor		orthe
				terms ofthe appeal have speciged otherwise.
								Yes	No	N/a
Contractual		income and		This is only included in the SoFA once the charity has provided the related goods or
performance			related	services or met the performance related conditions.
grants
Donated goods				Donated goods are measured at fair value (the amount for which the asset exchanged) unless impractical to do so.	could be			Yes	No	N/a
				The cost ofany stock ofgoods donated for distribution to beneficiaries is deemed tobe 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 Ihe SoFAas incoming resources when receivable.
								Yes	No	N/a
				Gifts in kind for use by the charity are included in the SoFAas income from	donations
				when receivable.
Donated services and				Donated seniices and facililies are included in the SOFA when received at the		vaiue of		Yes	No	N/a
facilities				the gift to the charity provided the value ofthe gpri can be measured reliably.
				Donated services and facilities that are consumed immediately are recognised		as income		Yes
				with an equivalent amount recognised as an expense under the appropriate	heading		in
				the SOFA.
								Yes	No	N/a
Supportcosts				The charity has incurred expenditure on support costs.
Volunteer	help			The value ofany voluntary help received is not included in the accounts but in the trustees' annual report.	is	described		Yes
								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 giR are recognised in	Donations
subscriptions				and Legacies.
				Membership subscriptions which gives a member the right to buy seniices or		other		es	No	N/a
				benelits are recognised as income earned from the pmvislon ofgoods and	seniices		as
				income from charitable activities.

Cun»nt asset	The charity equivalents	has has investments 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	which it holds for resale or pending their sale and cash and cash less than one year. These include cash on deposit and cash	which it holds for resale or pending their sale and cash and cash less than one year. These include cash on deposit and cash	which it holds for resale or pending their sale and cash and cash less than one year. These include cash on deposit and cash		No	N/a
investments	equNaients	with a maturity date	ofless than one year held for investment		purposes	rather than to
	meet short	term cash commitments as they fall due.
							Yes	No	N/a
	They are valued at fair value except where they quaNy as basic financial				instruments.
POLICIES ADOPTED
ADDITIONAL TO OR
DIFFERENT FROIIII
THOSE ABOVE

Note 3		Analy	sis	of	i	nc	o	me
												Rsstdctad
										Unrsslrictad		income	Endowment
										funds		funds	funds		Total funds		Prior year
			Ana			ls									K		E
Donations		Donations and	ifts								1 099	45			1,144		9,210
and legacies:		Gift Aid									2500				2	500
		L acies
		General grants provided				by government/other
		charities									3,950	4,000			7	950	25,894
		Membership subscriptions					and sponsorships
		which are in substance			donations
		Donated oods,	facilities			and		services
		Other
									Total		7,550	4,045			11,595		35,103
Charitable actlvMes:		Hire of Hall Fundraisin events									10,010 3925				10010 3,925		2,590 2693
		Other
									Total		13,934				13934		5283
Other trading
activities:
									Total
Income from		Interest income									78					78
investments:		Dividend income
		Rental and leasin		income
		Other
									Total		78					78
Separate
material Item
ofincome:
									Total
Other:		Conversion ofendowment					funds into income
		Gain on disposal	ofa tangible fixed asset held
		for chari s own	use
		Gain on disposal	ofa programme						related
		investment
		Royalties from the exploitation of							intellectual
		ro e ri hts
									Total
TOTAL INCOME											21 562	4045			25	607	40,395
Other information:
Ag income in the prior year was unrestricted (please provhle description and amounts)								except for:		Donations E8,773and ui ntandfencin			Fundraising around la		events E2,892.72 rea		for play
Where any endowment fund ts converted						into		income in the
reporting	perhxt, please give the		reason		forthe conversion.
Where any endowment fund is converted						into income in the
prior period, please give the reason				forthe			conversion.
Within the	income items above the			following				items are
material: (please disclose the nature, amount								and	any prior
year amounts)

			Analysis ofr	eceipts ofgo	vernmen	t gr	ants
									This year
							Descri tton		R
Government			grant 1	Covid grants					2667
Government			grant 2	Job Retention	scheme				1 283
Government			grant 3
Other
								Total	3,950
									Last year
							Descri tion
Government			grant 1	Covid grants					22 904
Government			grant 2	Job Retention	scheme				2653
Government			grant 3	Tree grant					333
Other
								Total	25,890
					This	ear		Last ear
Please provide details ofany
unfulfilled	conditions and other
contingencies			attaching togrants
that have been recognised inincome.
					This	ear		Last ear
Please give		details ofother forms of
government		assistance fiom which
the charity		has directly bene@ted.

Note 5	Donated goods, facilities and services	This year		Last year
		R
Seconded staff
Use ofproperty
Other
	This year		Last year
Please provide details	ofthe
accounting policy for	the recognition
and valuation ofdonated goods,
facilities and services.
Please provide details	ofany
unfulfilled conditions	and other
contingencies attaching to resources
from donated goods and services not
recognised in income.
Please give details of	other forms of
other donated goods and services not
recognised in the accounts, eg
contribution ofunpaid	volunteers.

					~	~
Note 6	Analysis of			expenditure
						This	year					Last	year
												Restricted
				Unrestricted		Restricted	Endowment			Unrestdcted		income	Endowment
Analysis				funds		Income funds	funds	Total funds		funds		funds	funds	Total funds
Ex nditure on raisin	funds:							E
Incurred seeking donations
Incurred seeking legacies
Incurred seeking grants
Operating membership schemes			and
social lotteries
Staging fundraising events					192				192	269				269
Fudraising agents
Operating charity shops
Operating a trading company
undertaking non-charitable trading
activ
Advertising, marketing, direct		mail and
Start up costs incurred in	generating
new source offuture income
Database development costs
Other trading activities
Investment management	costs:
Porffolio mana ement costs
Cost ofobtaining investment		advice
Investment administration	costs
Intellectual property licencing		costs
Rent collection, property	repairs		and
maintenance charges
Total expenditure on raising		funds			192				192		269			269
Expenditure on charitable activities:
Maintenance Hall and round				14	688			14,688		10,355				10355
Administration				2,528				2	528	2	161			2 161
Depreciation				3	747			3	747	3	747			3747
						2308		2	856
Total expenditure on charitable activMes				21	512	2308		23,819		16	263			16263
Se rate material item	ofex		nse
Fencin of la area												15500		15,500
E ui ment						4000		4	000			2480		2480
Total						4,000		4,000				17,980		17,980
Other
Total other expenditure TOTAL EXPENDITURE				21,704		6,308		28,011		18,532		17,980		34,512
Other information:
Analysis ofexpenditure	on	charitable		activities

This year
Support	cost	Raisin	funds	Activ	1	Activ	2	Activi	3	Grand toial	Basis ofallocation
exam	les										(Describe method)
Governance
Total
Last year
Support exam	cost les	Raisin	funds	Activ	1	Activ"	2	Activ	3	Grand total	Basis ofallocation (Describe method)
Governance
Other
Total

					Freehold lend &	Freehold lend &	Other land &	Plant,	Fixtures, fittings
					buildings		buildings	machinery	and equipment
								and motor
								vehicles
At the beginning		ofthe year			197554				17,717	215271
Additions
Revaluations
Disposals
Transfers
At end ofthe	year				197,554				17,717	215,271
14.2 Depreciation			and impairments
					Basis SL (Straight	Line0	SLor RB	SLor RB	SL	SLor RB
					1%				10%
At beginning	of	the year				9,641			6,910	16,551
Disposals
Depreciation						1,976			1,772	3,747
Impairment
Transfers*
At end ofthe	year					11,617			8,682	20,298
14.3Net book		value
Net book value		at the beginning		ofthe year	187,913				10,807	198,720
Net book value		at the end ofthe		year	185,938				9,035	194,973

14A Impairment
This year: Please provide adescription ofthe events and circumstances		that
led to the recognition orreversal ofan impairment loss.
Last year: Please provide adescription ofthe events and circumstances		that
led fofhe recognition orreversal ofan impairment loss.
14.5 Revaluation
Ifan accounting policy ofrevaluation isadopted, please provide:				This	ear	Last ear
the effective date ofthe revaluation
the name ofindependent valuer, ifapplicable
the methods applied and significant assumptions
the carrying amount that would have been recognised had the assets been
carried under fhe cost model.
14.6 Other disclosures
				This	year	Last year
(i) Please state the amount ofborrowing costs,ifany, capitalised in the		construction	of
tangible fixed assets and the capifalisation rate used.
(ii) Please provide the amount ofcontractual commitments	for the acquisition oftangible
fixed assets.
(iii) Details ofthe existence and carrying amounts ofproperty, plant and
equipment to which fhe charity has restricted title orthat are pledged as
security forliabilities.

debtor	s orprepayments.	s orprepayments.
19.1	Analysis ofdebtors		This year	Last year
Trade	debtors		928.5	1,301.5
Prepayments		and accrued income
Other	debtors		826.1	1,526.2
			1,754.6	2,827.7

Please	complete 19.Z where a material	complete 19.Z where a material	debtor is reco	verable more th	an ayear after the	reportin	g date.
19.2	Analysis ofdebtors recoverable		in more than	1 year (included	in debtors above)
					This	year f	Last year
Trade	debtors
Prepayments		and accrued income
Other	debtors
					Total

				Amounts	falling due	falling due	within	Amounts	falling due after	falling due after
					one year			more	than one year
				This year		Last	year	This year		Last year
Accruals	for grants	payable
Bank loans and overdrafts
Trade creditors				2,716			1,191
Payments	received	on account for contracts or
performance-related		grants
Accruals	and deferred income
Taxation	and social	security					179
Other creditors
			Total

		Cash	at bank and in hand
					This year	Last year
						6
Short	term cash investments		(less than 3months	matwtty date)
Short Cash	term deposits at bank and on	hand			8,763 48,146	8,760
Other
Total

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