Registered Charity Number 302673
## **The Ashurst McDermott Hall**
**Trustees' Annual Report and Accounts For The Year Ended 30 September 2021**
## **The Ashurst McDermott Hall**
## **Contents**
||Page|
|---|---|
|Information|2|
|Trustees' Annual Report|3-5|
|Independent Examiners Report|6|
|Statement of Financial Activities|7|
|Balance Sheet|8|
|Notes to the accounts|9-14|
1
## **The Ashurst McDermott Hall**
## **Information**
## **Name**
The full name of the charity is The Ashurst McDermott Hall.
## Trustees
Mr C Tomlin (Chairman) Ms R M L Guerrier Mrs S A Haines Mr R Humphries Mr M Jarrett Mrs S M Minoprio Mrs J M Soyke Mr J N A Syers Mrs T A Watson Mr T L Watson Mr M Willoughby-Jones Mr B H Woodhouse
**Charity Number** 302673
## **Date of Formation**
13 May 1963
## **Address**
Tanglewood Claytons Lane Ashurst Tunbridge Wells Kent TN3 9TD
2
## **The Ashurst McDermott Hall**
## **Trustees' Annual Report**
The trustees present their report and accounts for the year ended 30 September 2021.
The accounts have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the charity's governing document, the Charities Act 2011 and the Statement of Recomended Practice, "Accounting and Reporting by Charities" (FRS102), issued on July 2014 and as subsequently amended.
The board of trustees are satisfied with the performance of the charity during the year and the position at 30 September 2021 and consider that the charity is in a strong position to continue its activities during the coming year, and that the charity's assets are adequate to fulfil its obligations.
## **Structure, governance and management**
The charity is controlled by its governing document, a Scheme approved by the Charity Commissioners for regulation of this charity dated 28 January 1992 as amended 5 February 2007, subject to and in accordance with the provisions of this Scheme by the Committee of Management.
The charity constitutes an unincorporated charity.
## **Objectives and Activities**
The objectives of the charity are:
(a) to provide & maintain a village hall for use by the inhabitants of the area of benefit without distinction of political, religious or other opinions, including use for:
- (i) meetings, lectures & classes, and
- (ii) other forms of recreation and leisure-time occupation;
(b) to provide or assist in the provision of recreational facilities for the inhabitants of the area of benefit in the interests of social welfare;
with the object of improving the conditions of life for the inhabitants.
There has been no change in these aims and objectives during the year.
In setting our objectives and planning our activities the Trustees have given careful consideration to the Charity Commission’s general guidance on public benefit in deciding what activities the charity should undertake as required in section 17(5) of the Charities Act 2011.
## Governance
The Committee of Management (who are the charity trustees of the charity) shall consist, when complete, of fifteen persons (Members), being seven Elected Members and eight Representative Members.
Elected Members shall be appointed at the annual general meeting and shall hold office from the end of the annual general meeting at which they are appointed.
One Representative Member shall be appointed by each of the organisations as stated in the governing document.
The Committee shall have power by a resolution passed at a duly constituted meeting by the votes of not less than two·thirds of the Members for the time being to allow the appointment of an additional Representative Member by any organisation in the area of benefit not already named in this Scheme.
## **Risk management**
The trustees have assessed the major risks to which the charity is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks.
3
## **The Ashurst McDermott Hall**
## **Trustees' Annual Report (cont)**
## **Trustees**
The following trustees held office during the year:
Mr C Tomlin (Chairman) Mr C J Blyth (resigned 20th July 2021) Ms R M L Guerrier Mrs S A Haines Mr R Humphries Mr M Jarrett Mrs S M Minoprio Mrs J M Soyke Mr J N A Syers Mrs T A Watson Mr T L Watson Mr M Willoughby-Jones Mr B H Woodhouse
## **Achievements, Performance and Financial Review**
The continued Covid-19 Pandemic, associated Lockdowns and social distancing have meant hiring of the Hall & ABSA only restarted in late Spring 2021. Therefore, the results for the year are again very different to years prior to 2020.
## Ashurst McDermott Hall
Lettings produced £2,534 (2020 - £4,565) in the period October to March and then some regular hirings during the summer of 2020. Other income received totalled £481 (2020 - £507).
Resources expended totalled £8,079 (2020 - £6,400) excluding depreciation of £3,686 (2020 - £3,686). The increase in expenditure is mainly due to the cost of some tree surgery, purchase of gates for the Hall car park and gardening work. It should be noted that the Hall had all its roof tiles replaced during the year, this work was entirely paid for by the tile manufacturer because the tiles had been proved to be defective.
Five Grants totalling £10,193 were for the various lockdowns from November to March. The final Grant of £8,000 was for preparations to re-open. One Grant of £10,000 was received in 2020. We are extremely grateful for these Grants
As a result of the Grants, the hall produced a surplus of £13,484 (2020 - £8,672) excluding depreciation. The surplus is derived from actual 'cash' transactions during the year plus accounting adjustments for the prepayment of insurance, lettings income, sundry debtors and creditors for accountancy fees etc.
Cash resources at 30 September 2021 total £62,922 (2020 - £48,450).
The hall is let both for private functions and courses, as well as activities open to the public both in Ashurst and the surrounding area. The hall is also well used by the church both in Ashurst as well as other churches.
Ashurst & Blackham Sports Association (ABSA) - a sub-Committee of the Trust
Lettings produced £3,785 (2020 - £3,990), fundraising events £436 (2020 - £3,198), sale of drinks after matches and village bar £395 (2020 - £83), fishing agreement £1,650 (2020 - £1,650). Total income was £6,341 (2020 - £8,977) excluding grants.
4
## **The Ashurst McDermott Hall**
## **Trustees' Annual Report (cont)**
A total of 6 Covid Grants were secured during the year - all from Tunbridge Wells Borough Council. Five Grants totalling £10,193 were for the various lockdowns from November to March. The final Grant of £8,000 was for preparations to reopen. One Grant of £10,000 was received in 2020. We are extremely grateful for these Grants.
Resources expended totalled £6,474 (2020 - £7,703) excluding depreciation.
The cost to run the income generating events were £2,932 (2020 - £2,061) and drinks purchased for resale were £1,722 (2020 - nil). The costs to run the sports field and pavilion (e.g. electricity, insurance etc.) are therefore £6,474 (2020 - £5,641) excluding purchase of assets, drinks for resale and events costs.
As a result of the Grant, ABSA produced a surplus, excluding depreciation, of £13,486 (2020 - £11,274). The surplus is based on cash transactions during the year less insurance prepaid, hirings income, debtors and other creditors.
No major work was carried out at the sports field during the year.
Cash resources at 30 September 2021 total £38,690 (2020 - £25,374).
The sports field is let mainly for football and stoolball and the pavilion is let as a children’s Montessori nursery. ABSA owns the fishing rights on the east side of the river and has agreed to not fish from it. The pavilion provides changing facilities for sports teams as well as a location for village events and post-match drinks and teas. ABSA has now established two well attended fund raising annual village events that produce profits to enhance the facilities. These are a Raft Race in June and Fireworks in November.
Thank you to Sheila Haines for her work producing timely and accurate paperwork in dual roles as both Village Hall Bookings secretary as well as ABSA Treasurer. Thanks also to Chris Tomlin for continuing to lead the Trust during this Covid-affected year. Chris and Sheila were responsible for identifying and securing the further Tunbridge Wells BC Covid19 Grants that have been hugely important to the Trust this year.
The trustees declare that they have approved the trustees’ report above.
Signed on behalf of the charity’s trustees
Mr C Tomlin Chairman of the Trustees Date:
5
## **The Ashurst McDermott Hall**
## **Independent Examiner’s Report**
**Report to the Trustees of The Ashurst McDermott Hall, Charity Number 302673, on the Accounts for the Year Ended 30 September 2021, as set out on pages 7 to 14.**
## **Respective Responsibilities of Trustees and Examiner**
The charity's trustees are responsible for the preparation of the accounts. The charity’s trustees 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 Statement**
My examination was carried out in accordance with 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 seeking explanations from the 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 in the statement 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; and
• to prepare accounts which accord with the accounting records and 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.
David James Accountant 9 Dukes Meadow Chiddingstone Causeway Tonbridge TN11 8LW
18 November 2021
6
## **The Ashurst McDermott Hall**
## **Statement of Financial Activities For the Year Ended 30 September 2021**
|Notes
**Incoming resources**
**Income and endowments from:**
Donations and legacies
3
Incoming resources from charitable activities
3.2
Other trading activities
3.3
Other (Grants)
3.1
**Total**
**Resources expended**
**Expenditure on:**
Charitable activities
Other (Event costs)
3.3
Other (Governance costs)
5
**Total**
**Net income/(expenditure) before**
**investment gains/(losses)**
Net gains/(losses) on investments
3.4
Net income/(expenditure)
**Net movement in funds**
**Reconciliation of funds:**
Total funds brought forward at 1 October 2020
**Total Funds carried forward**|Unrestricted
funds
£
235
8,364
436
36,387
**45,422**
20,525
2,932
380
**23,837**
21,585
321
21,906
21,906
152,820
**174,726**|Restricted
funds
£
-
-
-
-
**-**
3,817
-
-
**3,817**
(3,817)
-
(3,817)
(3,817)
392,314
**388,497**|Total
Total
2021
2020
£
£
235
300
8,364
10,324
436
3,198
36,387
20,000
**45,422**
**33,822**
24,342
20,638
2,932
2,061
380
380
**27,654**
**23,079**
17,768
10,743
321
227
18,089
10,970
18,089
10,970
545,134
534,164
**563,223**
**545,134**|
|---|---|---|---|
7
## **The Ashurst McDermott Hall**
## **Balance Sheet as at 30 September 2021**
|Notes
**Fixed assets**
Tangible assets
8
**Current assets**
Stocks
9
Debtors
10
Cash at bank and in hand
12
Creditors: amounts falling due within one year
11
Net current assets
**Total assets less current liabilities**
**Funds of the Charity**
13
Restricted income funds
Unrestricted funds|£
£
£
£
461,239
469,688
472
1,279
2,459
3,509
101,612
73,823
104,543
78,611
(2,559)
(3,165)
101,984
75,446
563,223
545,134
388,497
392,314
174,726
152,820
563,223
545,134
2020
2021|£
£
£
£
461,239
469,688
472
1,279
2,459
3,509
101,612
73,823
104,543
78,611
(2,559)
(3,165)
101,984
75,446
563,223
545,134
388,497
392,314
174,726
152,820
563,223
545,134
2020
2021|
|---|---|---|
||||
|||545,134|
|||392,314
152,820|
|||545,134|
The accounts were approved by the Trustees on
Mr C J Tomlin Trustee
Mr B H Woodhouse Trustee
8
## **The Ashurst McDermott Hall**
## **Notes to the Accounts**
## **for the year ended 30 September 2021**
## **1 Basis of preparation**
## **1.1 Basis of accounting**
These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant notes 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 Charities Act 2011.
## **2 Accounting policies**
## **2.1 Income**
## **Recognition of income**
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
- the monetary value can be measured with sufficient reliability.
## **Grants and donations**
Grants and donations are only included in the SoFA when the general income recognition criteria are met (5.10 to 5.12 FRS 102 SORP).
In the case of performance related grants, income must only be recognised to the extent that the charity has provided the specified goods or services as entitlement to the grant only occurs when the performance related conditions are met (5.16 FRS 102 SORP).
## **Donated goods**
Donated goods are measured at fair value (the amount for which the asset could be exchanged) unless impractical to do so.
## **Income from interest, royalties and dividends**
This is included in the accounts when receipt is probable and the amount receivable can be measured reliably.
## **2.2 Expenditure and liabilities**
## **Liability recognition**
Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out resources and the amount of the obligation can be measured with reasonable certainty.
## **Governance and support costs**
Governance costs comprise all costs involving public accountability of the charity and its compliance with regulation and good practice. The charity has no support costs.
## **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.
9
## **The Ashurst McDermott Hall**
## **Notes to the Accounts for the year ended 30 September 2021**
## **Deferred income**
No material item of deferred income has been included in the accounts.
## **Creditors**
The charity has creditors which are measured at settlement amounts less any trade discounts.
## **Basic financial instruments**
The charity accounts for basic financial instruments on initial recognition as per paragraph 10.7 FRS 102 SORP. Subsequent measurement is as per paragraphs 11.17 to 11.19, FRS 102 SORP.
## **2.3 Assets**
## **Tangible fixed assets for use by charity**
These are capitalised if they can be used for more than one year, and are valued at cost. The depreciation rates and methods used are disclosed in note 14.
## **Stocks**
Stocks held for sale as part of non-charitable trade are measured at the lower or cost or net realisable value.
## **Debtors**
Debtors (including trade debtors and loans receivable) are measured on initial recognition at settlement amount after any trade discounts or amount advanced by the charity. Subsequently, they are measured at the cash or other consideration expected to be received.
## **3 Analysis of income**
|**3.1**
**Donations & legacies**
Donations and gifts
General grants provided by government/other
charities
**3.2**
**Charitable activities**
Hall hire & rental
Sports field hire & pavilion rental
Fishing club subscriptions
Drink sales following matches & village bar
Sundry
**3.3**
**Other trading activities**
Income from events
Event costs|Unrestricted
funds
£
235
36,387
36,622|Restricted
funds
£
-
-
-|2021
£
235
36,387|2020
£
300
20,000|
|---|---|---|---|---|
||||36,622|20,300|
||||2021
£
2,534
3,785
1,650
395
-|2020
£
4,565
3,990
1,650
83
36|
||||8,364|10,324|
||||2021
£
436
(2,932)|2020
£
3,198
(2,061)|
||||(2,496)|1,137|
10
## **The Ashurst McDermott Hall**
## **Notes to the Accounts**
## **for the year ended 30 September 2021**
|**3.4**
**Income from investments**
Interest income
**4**
**Analysis of expenditure**
Depreciation
£
**Expenditure on raising funds**
Event costs
**Expenditure**
**on Charitable activities**
Costs of maintaining and operating Hall, Sports field and Pavilion
Activities undertaken directly
8,449
**Other**
Governance costs
**Total expenditure**
8,449
**5**
**Details of certain items of expenditure**
**Fees for examination of the accounts**
Independent examiner’s fees
**6**
**Paid employees**
**Staff Costs**|Other costs
£
2,932
15,893
380
19,205|2021
£
321|2020
£
227|
|---|---|---|---|
|||2021
Total
£
2,932
24,342
380|2020
Total
£
2,061
20,638
380|
|||27,654|23,079|
|||2021
380|2020
380|
|||||
There were no paid employees during the year.
## **7 Grantmaking**
## **Analysis of grants paid (included in cost of charitable activities)**
The charity did not make any grants or donations which in aggregate form a material part of the charitable activities undertaken.
11
## **The Ashurst McDermott Hall**
## **Notes to the Accounts**
## **for the year ended 30 September 2021**
## **8 Tangible fixed assets**
|Freehold
Land and
buildings
Plant and
machinery
Fixtures,
fittings and
equipment
Total
£
£
£
£
**8.1**
**Cost or valuation**
At 1 October 2020
548,274
17,309
29,676
595,259
Additions
-
-
-
-
Disposals
-
-
-
-
At 30 September 2021
548,274
17,309
29,676
595,259
**8.2**
**Depreciation and impairments**
At 1 October 2020
82,254
13,641
29,676
125,571
Charge for the year
4,783
3,666
-
8,449
On disposals
-
-
-
-
At 30 September 2021
87,037
17,307
29,676
134,020
**8.3**
**Net book value**
At 30 September 2021
461,237
2
-
461,239
At 30 September 2020
466,020
3,668
-
469,688
**8.4**
**Accounting Policy**
Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off
the cost less estimated residual value of each asset over its expected useful life, as follows:|Fixtures,
fittings and
equipment
£
29,676
-
-|Total
£
595,259
-
-|
|---|---|---|
||29,676|595,259|
||29,676
-
-|125,571
8,449
-|
||29,676|134,020|
||-|461,239|
||-|469,688|
Freehold land & buildings 1 % straight line Plant and machinery 25% straight line Fixtures, fittings & equipment 25% straight line
Freehold land & buildings includes £70,000 of property and fishing rights which are not being depreciated.
|**9**
**Stocks**
Stocks for resale
**10**
**Analysis of debtors**
Amounts falling due within one year:
Trade debtors
Prepayments and accrued income|2021
£
472|2020
£
1,279|
|---|---|---|
||2021
£
575
1,884|2020
£
1,650
1,859|
||2,459|3,509|
12
## **The Ashurst McDermott Hall**
## **Notes to the Accounts**
## **for the year ended 30 September 2021**
|**11**
**Analysis of creditors**
Amounts falling due within one year:
Trade creditors
Accruals and deferred income
**12**
**Cash at bank and in hand**
Cash at bank and on hand|2021
£
1,035
1,524|2020
£
1,035
2,130|
|---|---|---|
||2,559|3,165|
||2021
£
101,612|2020
£
73,823|
## **Events after the end of the reporting period**
There have been no events subsequent to the period-end date which require disclosure in or adjustment to the financial statements.
- **13 Charity funds**
## **Details of material funds held and movements during the current reporting period**
## **Restricted funds**
The income funds of the charity include restricted funds comprising the following unexpended balances of donations and grants held on trust for specific purposes:
|Village Hall, Sports Field Pavilion & land with
Fishing rights|Balance as at
1 October
2020
£
392,314
392,314|Income/
Capitalised
Expenditure
Expenditure/
depreciation
Balance as at
30 September
2021
£
£
£
-
(3,817)
388,497
-
(3,817)
388,497
Movement in funds|
|---|---|---|
## Village Hall, Sports Field Pavilion & land with Fishing rights
This fund was set up with money received for the purpose of building the village hall and the acquisition of the sports field pavilion & land with fishing rights.
13
## **The Ashurst McDermott Hall**
## **Notes to the Accounts**
## **for the year ended 30 September 2021**
## **14 Movement in funds**
|Fund balances at 30 September 2021 are represented by:
Tangible fixed assets
Current assets
Creditors: amounts falling due within one year|Unrestricted
funds
£
72,742
104,543
(2,559)
174,726|Restricted
funds
Total
£
£
388,497
461,239
-
104,543
-
(2,559)
388,497
563,223|
|---|---|---|
## **Summary**
|Restricted funds
Unrestricted funds|At 1 Oct 20
£
392,314
152,820
545,134|Movement
in year
At 30 Sep 21
£
£
(3,817)
388,497
21,906
174,726
18,089
563,223|
|---|---|---|
## **15 Transactions with trustees and related parties**
## **15.1 Trustee remuneration and benefits**
None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity.
## **15.2 Trustees’ expenses**
No trustee expenses have been incurred.
## **15.3 Transaction(s) with related parties**
There have been no related party transactions in the reporting period.
## **16 Taxation**
The charity is exempt from tax on its charitable activities.
14