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2022-03-31-accounts

REGISTERED CHARITY NUMBER: 302684

REPORT OF THE TRUSTEES AND
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2022

FOR

BIDDENDEN VILLAGE HALLS
AND SPORTS COMMITTEE

Gibbons Mannington & Phipps LLP
Chartered Accountants

82 High Street
Tenterden
Kent
TN30 6JG

BIDDENDEN VILLAGE HALLS
AND SPORTS COMMITTEE

CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

----- Start of picture text -----
Page
Report of the Trustees 1 to 5
Independent Examiner's Report 6
Statement of Financial Activities 7
Balance Sheet 8
Notes to the Financial Statements 9 to 15
----- End of picture text -----

BIDDENDEN VILLAGE HALLS
AND SPORTS COMMITTEE

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2022

Thetrusteespresenttheirreportwiththefinancialstatementsofthecharityfortheyear ended
31March2022.ThetrusteeshaveadoptedtheprovisionsofAccountingandReportingby Charities:
StatementofRecommendedPracticeapplicabletocharitiespreparingtheiraccountsinaccordance with
theFinancialReportingStandardapplicableintheUKandRepublicofIreland(FRS102)(effective 1
January 2019).

OBJECTIVES AND ACTIVITIES

Objectives and aims

WhenplanningitsactivitiesthecharitykeepsinmindtheCharityCommission'sguidanceon public
benefit.

Theobjectofthecharityistheprovisionandmaintenanceofthetwovillagehallsandvarious sports
facilitiesfortheuseoftheParishofBiddendenincludinguseformeetings,lecturesandclassesand for
other forms of recreation and leisure-time occupation.

Public benefit

AsaCharitableTrust,theTrusteeshaveanobligationtothelocalcommunitytoprovideapublic benefit
andthisobligationisparamountinthemanagementoftheHallandSportsfacilitiesunder their
management.TheTrusteesaimtomaintainthefacilitiestoagoodstandard,andholdlettingrates down
aslongaspossible,takingaccountofthecashreservespolicy.BytheiractionstheTrusteesfeel that
theyarecomplyingwiththeirdutytoprovidepublicbenefitinaccordancewiththeguidancegivenby the
Charity Commission. They continue to explore other ways of providing the required benefits.

Significant activities

Thehalls,changingroomsandriflerangearerentedouttotwentyclubsandgroupsonaregular basis,
aswellasbeingusedforprivatefunctions.Thebowlinggreen,squashcourts,andtenniscourts are
rentedouttotheclubsonlongertermrentalagreements.Rentalagreementsarenowinplaceforthe six
yearsfrom1April2020to4May2026.Theseallowusersaccesstothefacilitiessubjectto agreement
with BVHSC and payment of rent.

Corona Virus

DuringtheyearVHSCfacilitiesreturnedtobeingopenfornormalusewithalllegalrestrictions being
removedfrom19thJulyuntilearlyDecember.InDecemberPlanBrestrictionswereinplaceforsix weeks
whichagainrestricteduseofthefacilities.Throughouttheyearguidanceonthemanagementanduse of
thehallswasreceivedfromActionforCommunitiesinRuralKent(ACRK),andtheirumbrella organization
Action Communities in Rural England.

FinancialsupportwasobtainedthroughvariousCovid19relatedSmallBusinessGrants(seeGrants and
Donationssectionbelow)andthroughtheCoronaVirusJobRetentionScheme.TheCommittee is
extremelygratefulforthissupportasitenabledVHSCtoweatherthepandemicwithouthavingto fund
activities from reserves.

InadditiontoregularCommitteemeetings,theChairmanandatleastoneoftheExecutiveOfficers met
withtheCaretakertoreviewmaintenanceoftheHallsandactionsthatneededtobetaken following
advicereceivedfromACRKofactionsrequiredtomeet'CovidSecure'guidanceandoperateinline with
government Covid 19 regulations.

TheCommitteeismostgratefulMrsFlickBrockman,theHallsCaretaker,forworkingwithusersto ensure
the halls were kept 'Covid Secure.

OnepositiveoutcomeofCovid19hasbeentheformationofseveralnewclubsandusergroups.This has
resulted in the halls being better used than in the recent past.

Page 1

BIDDENDEN VILLAGE HALLS
AND SPORTS COMMITTEE

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2022

ACHIEVEMENT AND PERFORMANCE

Financial summary

VHSC had an operating surplus of £12,987 for the year (2021, surplus of £7,787).

Duringtheyearhallsrentsreceivedwere£16,000(2021,£4,087).Theincreasereflectshall use
returning to pre pandemic levels.

During the year, the following Covid 19 related grants were received in relation to the Village Halls:
Restart Grant (April 2021) £8,000.00
Restart Grant (January 2022) £2,667.00
VHSC also received the following donations:
History Society £250.00
Three restricted donations were received during the year:
Biddenden Parish Council: Squash Club Fire Alarm and Fire Door
Project £1,346.22
ABC Ward Members Grant £1,000.00
KCC Ward Members Grant £2,000.00 
TheABCandKCCgrantswereawardedtofundthereplacementofwindowsintheOldandNew Halls.
Thisworkisplannedtotakeplaceoversummer2022.InadditiontothesegrantsVHSChassecured an
additional£26,000ingrantsfromABC(£10,000)andKCC(£16,000).Thesefundswillbepaidoutas the
project is implemented.

The Squash Club received the following Covid 19 Grants:
Restart Grant (April 2021) £8,000.00
Restart Grant (January 2022) £2,667.00 
AsthegrantsrelatedtoapropertyregisteredforrateswithVHSCtheywerepaidintotheVHSC bank
account and passed on to the Squash Club.

FINANCIAL REVIEW

Investment policy and objectives

The trustees have the power to invest is such assets as they see fit.

Reserves policy

Unrestrictedfundscarriedforwardamountto£51,608,withafurther£27,917beingheldforrepair and
maintenanceworkonthebowls,squashandtennisfacilities.Thesefundswillbeusedtofund both
routine maintenance and larger repair projects such as resurfacing the tennis courts.

Thetrusteesregularlymonitorreservesandendeavourtoensurethatsufficientfundsareavailable for
current operating expenses and other expenditure specifically identified.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

Thecharityiscontrolledbyitsgoverningdocument,adeedofgiftdated6January1908,andrules and
regulationsmadeandpassedon26November1964,asamendedbyschemeof3December1997. The
charity constitutes an unincorporated charity.

Recruitment and appointment of new trustees

Interestedclubsandsocietiesfromthevillageareencouragedtohaverepresentativesonthe Committee,
together with village representatives willing to put themselves forward.

Appointments are approved by the Committee.

Page 2

BIDDENDEN VILLAGE HALLS
AND SPORTS COMMITTEE

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2022

STRUCTURE, GOVERNANCE AND MANAGEMENT

Decision making

Attheperiodictrustees'meetings,thetrusteesagreethebroadstrategyandareasofactivityfor the
Trust,includingconsiderationofincomeandexpenditure,reservesandriskmanagementpolicies and
performance.TheTrust'spoliciesasregardstoSafeguarding,HealthandSafety,Environment, Risk
Management, Privacy, and Data Protection are reviewed and agreed annually.

Alltrusteesgiveoftheirtimefreelyandnotrusteeremunerationwaspaidintheyear.Detailsof trustee
expenses and related party transactions are disclosed in notes 5 and 12 to the accounts.

The trustee's hold four regular meetings a year, and ad hoc meetings as and when required.
The following officers were elected following the 2021 AGM held on 19th August 2021:

Tom Lupton  Chair
Jerry Slinn  Vice Chair
Jo Piper           Secretary
Yashvant Shah  Treasurer

MrsMarySmithretiredastreasureratthe2021,andkindlyagreedtoremainonthecommitteefor a
furtheryeartoensureasmoothhandovertothenewtreasurer.MaryhadbeenVHSCtreasurerfor more
than17years,andweareextremelygratefulforthemassivecontributionshehasmadebothto the
smooth day to day running of VHSC and to ensuring our finances are in a sound state.

MrsJudithWrightresignedasSecretaryandfromtheCommitteeon27thApril2021.Weare most
grateful for all her hard work.

Yashvant Shah was co-opted to the Committee on 25th May 2021 as treasurer designate.

ChristopherFriendstooddownasacommitteememberattheAGM.Wearemostgratefulfor his
contribution.

MrsJoPiperandPeterTesterwereelectedtotheCommitteeattheAGMandMichaelMetcalfe was
appointed on 17th March 2022.

MrsFelicityBrockmancontinuedinherroleofday-to-daymanagementoftheHallsascaretaker and
looking after bookings.

Induction and training of new trustees

Newtrusteesaregivenanintroductorypackdetailingtheresponsibilitiesoftrustees.On appointment,
newtrusteessignatrusteedeclarationstatementcommittingthemtogivingoftheirtimeand expertise.
ThewelcomepackincludesacopyofthegoverningTrustDeed,trusteeboardand sub-committee
minutes,acopyofthelastyears'annualreportsandaccounts',andacopyoftheCharity Commission's
guidance'TheEssentialTrustee:WhatYouNeedtoKnow'andPublicBenefit:runningacharity'and are
required to sign their acceptance of the provisions of the Data Protection Policy.

Newtrusteesareusuallyrepresentinglocalinterestgroups,andthereforetrainingasa Committee
memberisthroughattendanceatmeetings.Committeemembersareencouragedtoattend training
sessions organised by Action for Communities in Rural Kent.

Page 3

BIDDENDEN VILLAGE HALLS
AND SPORTS COMMITTEE

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2022

STRUCTURE, GOVERNANCE AND MANAGEMENT

Risk Assessment

Duringtheyearariskassessmentforthecharitywascarriedout.Thisreviewedalltheidentified risks
the charity was exposed to.

InrespectofchildrenandothervulnerablepersonsorgroupsthecharityhasaSafeguardingPolicy in
place.Thisensures,whererelevant,thatthebodiesorpersonswhichusethefacilitiesunder its
management have adequate measures in place to keep them from harm and abuse.

Inotherrespectsthetrusteesareconsciousoftheimportanceofcomplianceandtakesuchstepsas are
necessary to avoid failure to do so.

Along-termriskisthatthehallsandsportsfacilitiesarewellused,andthattherentalincome generated
isenoughtocoverroutinerepairsandmaintenancecosts.Activitiestoincreaseuseofthe facilities
includetheuseofthewebsiteandworkingwithusergroupstoimplementtheLong-Term Improvement
andDevelopmentPlan.TheCommitteerecognisesthatanymajorimprovementworkwilldepend on
obtaining grant finance.

Noseriousincidentorothersuchmatteroccurredduringtheyearthatshouldhavebeenbroughtto the
attention of the Charity Commission.

Long Term Improvement and Development Programme (LTIDP)

InadditiontoroutinemaintenanceworkatallthefacilitiesthefollowingLTIDPprojectwere implemented
in 2021/22:

TennisCourts-replacementofsouthfence.ThiswasfundedfromVHSCTennisClubrestrictedfunds and
a £5,000 grant received from Biddenden Parish Council in 2020/1.

BowlsClub-thewatersupplywasupgradedtomeetcurrentpotablewaterstandards.Thiswas funded
from VHSC Bowls Club restricted funds and Bowls Club funds.

OldandNewHallWindows-duringtheyearplanningpermissionandfundsweresecuredfor replacing
the halls windows with double glazed units. This work will be carried out during 2022/3.

DuringtheyearworktheLong-TermImprovementandDevelopmentPlanwasreviewedand updated,
andprojectsidentifiedforcompletionin2022/23.BiddendenParishCouncilhaveincluded £5,000
towards these projects in their 2022/3 budget.

Health and Safety

Thecharityhasahealthandsafetypolicy,andhealthandsafetyisdiscussedatallBVHSC meetings.
Routine electrical, fire and general inspections are carried out and recorded.

REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number

302684

Principal address

Biddenden Village Hall
Tenterden Road
Biddenden
Kent
TN27 8BB

Page 4

BIDDENDEN VILLAGE HALLS
AND SPORTS COMMITTEE

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2022

Trustees

T Lupton
J Slinn
Mrs M Smith
Mrs M Farris
R Harris
Mrs E Rickwood
Mrs L Lidgett
H Richards
C Rice
Mrs J Wright (resigned 27/4/2021)
C Thomas
H R Passmore
C C Friend (resigned 19/8/2021)
Mrs J Oatway
M S Butterworth
Y Shah (appointed 25/6/2021)
R King
Mrs J Piper (appointed 19/8/2021)
P Tester (appointed 19/8/2021)
M Metcalfe (appointed 17/3/2022)

Independent Examiner

Gibbons Mannington & Phipps LLP
Chartered Accountants
82 High Street
Tenterden
Kent
TN30 6JG

THANKS

We are most grateful for the co-operation and support of all our users over the past two years.

I would like to record thanks the Officers and Committee for all their support over the last 12 months.
Approved by order of the board of trustees on 17 August 2022 and signed on its behalf by:

T Lupton - Trustee

Page 5

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF BIDDENDEN VILLAGE HALLS AND SPORTS COMMITTEE

Independentexaminer'sreporttothetrusteesofBiddendenVillageHallsand Sports
Committee

IreporttothecharitytrusteesonmyexaminationoftheaccountsofBiddendenVillageHallsand Sports
Committee (the Trust) for the year ended 31 March 2022.

Responsibilities and basis of report

AsthecharitytrusteesoftheTrustyouareresponsibleforthepreparationoftheaccountsin accordance
with the requirements of the Charities Act 2011 ('the Act').

IreportinrespectofmyexaminationoftheTrust'saccountscarriedoutundersection145oftheAct and
incarryingoutmyexaminationIhavefollowedallapplicableDirectionsgivenbytheCharity Commission
under section 145(5)(b) of the Act.

Independent examiner's statement

Ihavecompletedmyexamination.Iconfirmthatnomaterialmattershavecometomyattention in
connection with the examination giving me cause to believe that in any material respect:

1. accounting records were not kept in respect of the Trust as required by section 130 of the Act; or

2. the accounts do not accord with those records; or

3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination. 

Ihavenoconcernsandhavecomeacrossnoothermattersinconnectionwiththeexaminationto which
attentionshouldbedrawninthisreportinordertoenableaproperunderstandingoftheaccountsto be
reached.

Miss Samantha Whiting FCA
Gibbons Mannington & Phipps LLP
Chartered Accountants
82 High Street
Tenterden
Kent
TN30 6JG

19 August 2022

Page 6

BIDDENDEN VILLAGE HALLS
AND SPORTS COMMITTEE

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2022

Unrestricted
Restricted
fund
funds
Notes
£
£
INCOME AND ENDOWMENTS FROM
Donations and grants
11,463
4,347
Charitable activities
Property & halls management
21,341
-
Bowls Club
-
796
Squash Club
-
2,446
Tennis Club
-
2,068
Other trading activities
3
479
-
Investment income
4
3
-
Total
33,286
9,657
EXPENDITURE ON
Charitable activities
Property & halls management
18,687
3,059
Bowls Club
806
-
Squash Club
2,681
219
Tennis Club
1,004
2,764
Other
736
-
Total
23,914
6,042
NET INCOME
9,372
3,615
Transfers between funds
11
200
(200)
Net movement in funds
9,572
3,415
RECONCILIATION OF FUNDS
Total funds brought forward
42,354
24,502
TOTAL FUNDS CARRIED FORWARD
51,926
27,917		 2022
Total
funds
£
15,810
21,341
796
2,446
2,068
479
3
42,943
21,746
806
2,900
3,768
736
29,956
12,987
-
12,987
66,856
79,843		 2021
Total
funds
£
26,295
8,091
790
2,429
-
1,472
3
39,080
16,239
1,408
7,331
6,315
-
31,293
7,787
-
7,787
59,069
66,856 
The notes form part of these financial statements

Page 7

BIDDENDEN VILLAGE HALLS
AND SPORTS COMMITTEE

BALANCE SHEET 31 MARCH 2022

Unrestricted
Restricted
fund
funds
Notes
£
£
FIXED ASSETS
Tangible assets
8
12,097
-
CURRENT ASSETS
Debtors
9
3,981
-
Cash at bank
39,204
27,917
43,185
27,917
CREDITORS
Amounts falling due within one year
10
(3,674)
-
NET CURRENT ASSETS
39,511
27,917
TOTAL ASSETS LESS CURRENT
LIABILITIES
51,608
27,917
NET ASSETS
51,608
27,917
FUNDS
11
Unrestricted funds
Restricted funds
TOTAL FUNDS		 2022
Total
funds
£
12,097
3,981
67,121
71,102
(3,674)
67,428
79,525
79,525
51,608
27,917
79,525		 2021
Total
funds
£
12,733
2,043
53,003
55,046
(923)
54,123
66,856
66,856
42,354
24,502
66,856		 
ThefinancialstatementswereapprovedbytheBoardofTrusteesandauthorisedforissue on
18 August 2022 and were signed on its behalf by:

T Lupton - Trustee

Y Shah - Trustee

The notes form part of these financial statements

Page 8

BIDDENDEN VILLAGE HALLS
AND SPORTS COMMITTEE

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2022

1. STATUTORY INFORMATION

BiddendenVillageHallsandSportsCommitteeisanunincorporatedcharitable,registeredwith the
CharityCommissionforEnglandandWales.Thecharity'sregisterednumberandprincipal office
address can be found in the reference and administrative details in the Report of the Trustees.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements

Thefinancialstatementsofthecharity,whichisapublicbenefitentityunderFRS102,have been
preparedinaccordancewiththeCharitiesSORP(FRS102)'AccountingandReportingby Charities:
StatementofRecommendedPracticeapplicabletocharitiespreparingtheiraccountsin accordance
withtheFinancialReportingStandardapplicableintheUKandRepublicofIreland(FRS 102)
(effective1January2019)',FinancialReportingStandard102'TheFinancialReporting Standard
applicableintheUKandRepublicofIreland'andtheCharitiesAct2011.Thefinancial statements
have been prepared under the historical cost convention.

Income

AllincomeisrecognisedintheStatementofFinancialActivitiesoncethecharityhasentitlement to
the funds, it is probable that the income will be received and the amount can be measured reliably.

No amounts are included in these accounts for the services donated by volunteers.

IncomefromthehireofhallsandrentsandcontributionstoutilitiesandrepairsfromSports Clubs
is accounted for in the period in which it arises.

Expenditure

Liabilitiesarerecognisedasexpenditureassoonasthereisalegalorconstructive obligation
committingthecharitytothatexpenditure,itisprobablethatatransferofeconomicbenefits will
berequiredinsettlementandtheamountoftheobligationcanbemeasuredreliably. Expenditure
isaccountedforonanaccrualsbasisandhasbeenclassifiedunderheadingsthataggregate all
costrelatedtothecategory.Wherecostscannotbedirectlyattributedtoparticularheadings they
have been allocated to activities on a basis consistent with the use of resources.

Expenditurerepresentsthecostsofmaintainingthepropertyandfurtheringtheobjectsof the
charity.

The charity is not registered for VAT and consequently all costs include VAT where applicable.

Tangible fixed assets

Depreciationisprovidedatthefollowingannualratesinordertowriteoffeachassetover its
estimated useful life.

Buildings & improvements

- 5% on reducing balance

Taxation

The charity is exempt from tax on its charitable activities.

Fund accounting

Unrestrictedfundscanbeusedinaccordancewiththecharitableobjectivesatthediscretionof the
trustees.

Designatedfundsrepresentunrestrictedfundsthathavebeensetasidebythetrusteesfor a
particular future purpose.

Restrictedfundscanonlybeusedforparticularrestrictedpurposeswithintheobjectsof the
charity.Restrictionsarisewhenspecifiedbythedonororwhenfundsareraisedfor particular
restricted purposes.

continued...

Page 9

BIDDENDEN VILLAGE HALLS
AND SPORTS COMMITTEE

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2022

2. ACCOUNTING POLICIES - continued

Fund accounting

Furtherexplanationofthenatureandpurposeofeachfundisincludedinthenotestothe financial
statements.

Grant income recognition

Grant income has been recognised under the performance model.

Grantsthatdonotspecifyanyfutureperformance-relatedconditionsarerecordedwhenthe grant
proceedsarereceivedorreceivable.Anygrantthatimposesspecifiedfuture performance-related
conditionsisrecognisedonlywhentheperformance-relatedconditionsaremet.Grants received
before the revenue recognition criteria are satisfied are recognised as a liability

3. OTHER TRADING ACTIVITIES

4.

CJRS monies
INVESTMENT INCOME
Deposit account interest		 2022
£
479
2022
£
3		 2021
£
1,472
2021
£
3

5. TRUSTEES' REMUNERATION AND BENEFITS

Therewerenotrustees'remunerationorotherbenefitsfortheyearended31March2022nor for
the year ended 31 March 2021.

Trustees' expenses

Therewerenotrustees'expensespaidfortheyearended31March2022norfortheyear ended
31 March 2021.

6. STAFF COSTS

The average monthly number of employees during the year was as follows:
2022 2021
Bookings and administration 1 1 
No employees received emoluments in excess of £60,000.

continued...

Page 10

BIDDENDEN VILLAGE HALLS
AND SPORTS COMMITTEE

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2022

7.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
Restricted
fund
funds
£
£
INCOME AND ENDOWMENTS FROM
Donations and grants
21,095
5,200
Charitable activities
Property & halls management
8,091
-
Bowls Club
-
790
Squash Club
-
2,429
Other trading activities
1,472
-
Investment income
3
-
Total
30,661
8,419
EXPENDITURE ON
Charitable activities
Property & halls management
16,239
-
Bowls Club
1,037
371
Squash Club
2,911
4,420
Tennis Club
594
5,721
Total
20,781
10,512
NET INCOME/(EXPENDITURE)
9,880
(2,093)
Transfers between funds
979
(979)
Net movement in funds
10,859
(3,072)
RECONCILIATION OF FUNDS
Total funds brought forward
31,495
27,574
TOTAL FUNDS CARRIED FORWARD
42,354
24,502		 Total
funds
£
26,295
8,091
790
2,429
1,472
3
39,080
16,239
1,408
7,331
6,315
31,293
7,787
-
7,787
59,069
66,856 
Theinformationshownabovereflectstheprioryearcomparativesfiguressplit between
UnrestrictedandRestrictedFundsfortheamountsshownontheStatementofFinancial Activities
on page 6.

continued...

Page 11

BIDDENDEN VILLAGE HALLS
AND SPORTS COMMITTEE

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2022

8. TANGIBLE FIXED ASSETS

TANGIBLE FIXED ASSETS
Buildings
& improvements
£
COST
At 1 April 2021 and 31 March 2022 39,028
DEPRECIATION
At 1 April 2021 26,295
Charge for year 636
At 31 March 2022 26,931
NET BOOK VALUE
At 31 March 2022 12,097
At 31 March 2021 12,733 
Thefreeholdlandownedbythecharitywasacquiredasagiftmorethan20yearsago and
thereforehasnocost.ThiscomprisestheoriginalVillageHallandthenewVillageHall. The
insured value of the buildings is  in the region of £730,000.

ThePavilion(ChangingRoomsandSquashCourts)andtheTennisCourts,aresubjectto leases
dated4August1997runningto5May2026,renewableforafurther21yearsthereinafter. The
rent is 5pence per annum, if demanded.

TheBowlsfacilitiesaresubjecttoaleasedated10August1999andrunningto5May 2026,
renewable for a further 21 years thereinafter. The rent is 5pence per annum, if demanded.

9. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

9.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Other debtors
10.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Other creditors		 2022
£
3,981
2022
£
3,674		 2021
£
2,043
2021
£
923		 
continued...

Page 12

BIDDENDEN VILLAGE HALLS
AND SPORTS COMMITTEE

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2022

11. MOVEMENT IN FUNDS

MOVEMENT IN FUNDS
Net
movement
At 1/4/21
in funds
£
£
Unrestricted funds
General fund
42,354
9,054
Restricted funds
Tennis Club
12,070
(696)
Squash Club
6,182
3,573
Bowls Club
2,991
797
Tennis Club Fence
3,059
(3,059)
Biddenden Strummers
200
-
Windows
-
3,000
24,502
3,615
TOTAL FUNDS
66,856
12,669
Net movement in funds, included in the above are as follows:		 Transfers
between
funds
£
200
-
-
-
-
(200)
-
(200)
-		 At
31/3/22
£
51,608
11,374
9,755
3,788
-
-
3,000
27,917
79,525
Unrestricted funds
General fund
Restricted funds
Tennis Club
Squash Club
Bowls Club
Tennis Club Fence
Windows
TOTAL FUNDS		 Incoming
resources
£
33,286
2,068
3,792
797
-
3,000
9,657
42,943		 Resources
Movement
expended
in funds
£
£
(24,232)
9,054
(2,764)
(696)
(219)
3,573
-
797
(3,059)
(3,059)
-
3,000
(6,042)
3,615
(30,274)
12,669		 
continued...

Page 13

BIDDENDEN VILLAGE HALLS
AND SPORTS COMMITTEE

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2022

11. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

Net
movement
At 1/4/20
in funds
£
£
Unrestricted funds
General fund
31,495
9,880
Restricted funds
Tennis Club
15,850
(3,780)
Squash Club
9,152
(1,991)
Bowls Club
2,572
419
Tennis Club Fence
-
3,059
Biddenden Strummers
-
200
27,574
(2,093)
TOTAL FUNDS
59,069
7,787		 Transfers
between
At
funds
31/3/21
£
£
979
42,354
-
12,070
(979)
6,182
-
2,991
-
3,059
-
200
(979)
24,502
-
66,856		 Transfers
between
At
funds
31/3/21
£
£
979
42,354
-
12,070
(979)
6,182
-
2,991
-
3,059
-
200
(979)
24,502
-
66,856
24,502
66,856 
Comparative net movement in funds, included in the above are as follows:
Unrestricted funds
General fund
Restricted funds
Tennis Club
Squash Club
Bowls Club
Tennis Club Fence
Biddenden Strummers
TOTAL FUNDS		 Incoming
Resources
Movement
resources
expended
in funds
£
£
£
30,661
(20,781)
9,880
-
(3,780)
(3,780)
2,429
(4,420)
(1,991)
790
(371)
419
5,000
(1,941)
3,059
200
-
200
8,419
(10,512)
(2,093)
39,080
(31,293)
7,787		 
RestrictedfundsrepresentamountsreceivedfromeachoftheBowlsClub,SquashCluband Tennis
Clubbywayofanagreedrentcharge.MaintenanceofeachClub'spropertyismetfrom these
funds.

ThetrusteesdeemthesetobePreservedFundsforthebenefitoftheClubswhohavepaidover the
money.Inthisregard,theyareconsideredRestrictedFundsastheycanbeusedforno other
purpose without the express permission of the Club concerned.

Arestrictedfundwascreatedduring2021/22forthereplacementofthehallwindowsand includes
grants received for this project.

continued...

Page 14

BIDDENDEN VILLAGE HALLS
AND SPORTS COMMITTEE

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2022

12. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 March 2022.

13. ULTIMATE CONTROLLING PARTY

The charity is controlled by the Board of Trustees.

Page 15