## **CLIFFE MEMORIAL HALL** ## **UNAUDITED ACCOUNTS** **FOR THE YEAR ENDED 28 FEBRUARY 2023** **CHARITY REGISTRATION NUMBER 302716** ## **CLIFFE MEMORIAL HALL CONTENTS FOR THE YEAR ENDED 28 FEBRUARY 2023** ||Page| |---|---| |Charity reference and administrative details|3| |Trustees Annual Report|4 to 5| |Independent Examiner's Report|6| |Statement of Financial Activities (including income and expenditure account)|7| |Balance Sheet|8| |Notes to the financial statement|9 to 10| - 2 - ## **CLIFFE MEMORIAL HALL CHARITY REFERENCE AND ADMINSTRATIVE DETAILS FOR THE YEAR ENDED 28 FEBRUARY 2023** **Charity registration number** 302716 **Trustees** C Frail R Higgins (appointed July 2022) M Hooper C Loynes A Moore (resigned June 2022) S Sands A Saunders C Sutton J Townsend M West **Principal office** Memorial Hall Church Street Cliffe Rochester Kent ME3 7PU **Registered office** 26 Station Road Cliffe Rochester Kent ME3 7RX **Independent Examiner** Clayton Stirling & Co 123 Cross Lane East Gravesend Kent DA12 5HA - 3 - ## **CLIFFE MEMORIAL HALL TRUSTEES ANNAUL REPORT FOR THE YEAR ENDED 28 FEBRUARY 2023** The Trustees present their report and the unaudited financial statements of the charity for the year ended 28 February 2023. The trustees have adopted the provision of the Statement of Recommended Practice (SORP) "Accounting and Reporting by Charities" (FRS 102) in preparing the annual report and financial statements of the charity. The financial statements have been prepared in accordance with the accounting policies set out in notes to the accounts and comply with the charity’s governing document, the Charities Act 2011 and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland published in October 2019. ## **Trustees of the charity** The trustees who have served during the year and since the year end were as follows: |C Frail|S Sands| |---|---| |A Higgins|A Saunders| |M Hooper|C Sutton| |C Loynes|J Townsend| |A Moore|M West| |R Higgins|| ## **Objectives and activities** The charity owns and manages a hall in Church Street, Cliffe which is available for hire to the local area. This is open to uniform groups, charities, church, preschool and any groups for the community, as well as private functions. ## **Public benefit statement** The trustees confirm that they have complied with the requirements of section 4 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission for England and Wales. ## **Use of volunteers** The charity uses volunteers in order to meet its charitable objectives. ## **Achievements and performance** ## **Summary of main achievements and financial review** Another year and I am proud of what we have achieved this year. Our committee have worked tirelessly in their time and effort to ensure the hall is open for everyone to use, and none more so than when we were asked by the Parish Council to organise a Jubilee Celebration for the village. We asked for volunteers to help at our Wednesday ‘job’ mornings in the main hall. We gained three more trustee committee members as they enjoyed participating in all we did, and their contribution to work, ideas and joining us at meetings is invaluable and much appreciated. The whole village came out and supported the event and we raised money for the hall by the stalls we put on. We also combined forces to put on a Firework/bonfire night and again this was so well attended that we ran out of food! The most important thing was that it has promoted the village spirit, which has been slow to recuperate after Covid. Following that, we also done a Santa walk around the village, and the children’s faces were a joy to see. The committee strive to continue to be raising funds and the Band nights are a sell-out. We are now in the process of organising a Coronation and cannot thank the committee enough for attending our workshops and meetings, their extreme hard work, time and effort. We were also approached if our hall can be used by a local actor who has written a script for a film. As it was going to be during half term week, we obviously said yes. The transformation to the hall was remarkable inside and after the filming, we were allowed to keep some of the props, being a new front to the stage & boarding. Ongoing with the hall maintenance, we have been continuously having problems with the sewage pipes becoming blocked behind the small hall, which upon a more detailed camera footage, was due to tree roots invading and dislodging the old clay pipe structure. The tree roots are from outside the boundary fencing and we are awaiting confirmation that the owners’ insurance will cover the charge of +£4000 to insert a membrane down the pipework to repair and strengthen. We have two projects that we are aiming to do, one is a new kitchen, to which we are obtaining quotes for the different jobs and costs of equipment, and the other is the Small Hall needing to be decorated. - 4 - CLIFFE MEIAORIAL HALL TRUSTEES ANNAUL REPORT FOR THE YEAR ENDEO 28 FEBRU￿ty 2023 l (*n onty thank the commlttee again. I bdieve the ackl￿dgeS we (Jo. and lumout from Ihe vdlago b our func*Th havo bgen anazirfj. The h8N ts athi8ving ￿ffiat rf( was tr￿111 for. to bring the pecf4e Ic9elhgr and nw to forget those Ihat are no with us. 1*h￿ wg are so for Ththat they dxj for u8. R•••rv•s pollcy 11 is the Trust88s Mew ttwt It Is pnJlent lo ensure thal thern are sufficient free r88erves to provKle financlal flexi￿lty and lo •nab5• to tho Clty lo moet rts commrtments 88 thoy fal due. Gov•rnlng docu Cllffe Momorfal Ham Is an unlncovporabj regl8tefed wlth the Ch•rty Ccthmlssth kn En*nd and Wales. The govemwwJ thxxTh8nt Is ￿ Tr￿1 Dwj daknj 17th NO￿nber 1960. Appolntment ol tru$te68 Is govwned by the trust dowl of The 808rd ol Trv8t••¥ Is authorisgd to 8ppdnl w trustw to I￿1 vK*Ki88. Committog momtw hove fr80 8(XW lo aN actlvlll88 to ensure that tlw can t¢ ft*y awarè ol the athtie$ 8rKI Metr￿18 of the Iwst. Advke for iN8te88 pubblslW by the Chanty COmmwb￿ 18 gNon lo trusia8s gUNlonCe 18 nolif and mado avaHth at Trusteej meetiryo. Tr￿t••¥' r••pon•lbllltl•• •tal•m•nl The truste08 aro respon8lblo for prepfirhg Tnth65' Annual Rep(¥l and Ihg financial $tglement8 In 8coyd8nce wth ap￿abl6 IM arxl Unrted Kiwknn *uwnbng Slandath (Unw Ktyd T￿ law 8ppIIcAtlg ty charttss in ErKJarKI & wal0￿N￿ ITthI r0quOres Ihe trust888 to try8re finandal Statements for eath financial 91￿ 8 Ift￿ lak vbBw of thè $tsle of affairs ol the h8dty and of the incomlry resourcts aThJ aw4katth of re8tyJrco8 of th• ch8rfty for th91 In preparing t￿6 fmnc4 Statements, the tnJsteo8 are rtyu*•J lo: ¥e*t 8u6tabl8 a¢wJntlNJ and then aprAy them conJSBtenty: obserye the methr*J8 and ￿ncl[la$ Tr) the Chaiiiw SORP 2019 IFRS 102): make ludgwnents and 881imalo8 Ihal art rea60r￿ and W¢J8nL 8tate ￿¢her 8pplut4e account41g StsThJards have beon f0M(w￿. $ubJeet lo any mat¢rl81 depathres iJsclo8ed arvj extAalnèd In ts financ6al statements: Tho trust006 are rg8ponsiblg for keepwYJ proper a(mmtty roc*)n18 that discl￿ *ilh roasonable 8ccuraey 81 any time Ihe finanoal rosilion of the ch8rity and enablg them to ensure Ihat tha finandal 8lalements c¥)mpty Ihe Ch8rtti88 Act 2011. the Ch8ni*s {Accasnts and Rep(xts) Regula￿nS 2LI)8 and thè wovk8ion8 of lh8 Irusl deed. Tlw also resprmsth safgguth'ThJ ts assots of irrBgubariUes. The ann￿1 rep)rt was approv&1 by trustees of the th￿lty crf) Its bknlf ty. Hoop• INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF CLIFFE MEMORIAL HALL I report to the charty trustees on my examination of the accounts of the charty for the year ended 28 February 2023 which are set out on pages 7 to 10 Responslbllltles and basls of report As the charity's trustees you are responsible for the preparab.on of the accounts in accordance with the requirements of the Charits'es Act 20111'the Act'i. Independent examiner's statement I have completed my examination. I confirm that no material matters have come lo my attention 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 charity as required by section 130 of the Act., or 2 the aceounts do not accord wrth Ihose records,. or 3 the accounts do not comply with the applicable requirements conceming 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. I have no concems and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. J T Durell FCA Clayton Stiding & Co112 Limited) Chartered Accountants 123 Cross Lane East Gravesend Kent DA12 SHA Date 22 November 2023 ## **CLIFFE MEMORIAL HALL STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 28 FEBRUARY 2023** |**2023**
**INCOME AND ENDOWMENTS FROM:**
**£**
**£**
**Donations and legacies**
Donations
1,430
**Charitable activities**
Hall bookings
26,357
Events
16,475
**Other**
Grants - Medway Council
2,667
Grants - Cliffe Parish Council
5,000
**Total income**
51,929
**EXPENDITURE ON CHARITABLE ACTIVITIES**
Events costs
11,331
Wages
7,925
Subscriptions
60
Rates and water
2,800
Light and heat
3,490
Repairs, renewals and replacements
9,966
Insurance
2,348
Waste removal
3,001
Cleaning materials and hall cleaning
6,158
Advertising
252
Accountancy fees
474
Printing, postage and stationery
460
Telephone
218
Software
90
Sundries
-
Other legal and professional
330
Depreciation
1,585
**Total expenditure**
50,488
**Net income/(expenditure)**
1,441
Accumulated Fund B/F
546,198
**Accumulated Fund C/F**
547,639
**Unrestricted funds**|**2022**
**£**
**£**
-
22,598
5,559
-
10,000
38,157
3,192
5,850
60
1,948
2,351
6,401
2,928
1,856
6,558
367
473
310
211
230
109
-
6,888
39,732
(1,575)
547,773
546,198
**Unrestricted funds**|**2022**
**£**
**£**
-
22,598
5,559
-
10,000
38,157
3,192
5,850
60
1,948
2,351
6,401
2,928
1,856
6,558
367
473
310
211
230
109
-
6,888
39,732
(1,575)
547,773
546,198
**Unrestricted funds**| |---|---|---| ||3,192
5,850
60
1,948
2,351
6,401
2,928
1,856
6,558
367
473
310
211
230
109
-
6,888|| |||| |||(1,575)
547,773| |||546,198| - 7 - CUFFE AIEMORIAL HALL BALANCE SHEEr AS AT 28 FEBRUARY 2023 2022 FIXED ASSErs Hall premises Fumiture and equipment Computer equiFMnent 1.099.435 1.099.435 5,736 459 418 1,104201 1.105,630 CURRENT ASSErs Current account Deblors and prepayments C88h in hand 21,972 2,182 282 24.436 18.169 1.327 19,564 CURRENT LIABILrnES Deferred incom8 Sundry creditor8 475 2,475 473 473 NET CURRENT Assrrs 21,961 19,091 NET ASSETS 1,126.162 1,124,721 FUNDS OF THE CHARrrY Unrestricted funds Revaluation Reserve 547.639 578,523 546,198 578,523 1,126.162 1,124,721 Ih8ir bohaif by. Signed 2023 Tryst•• **CLIFFE MEMORIAL HALL NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2023** ## **1 Accounting policies** ## **Statement of compliance** The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011. ## **Basis of preparation** Cliffe Memorial Hall meets the definition of a public benefit entity under FRS 102. The accounts have been prepared under the historic cost convention as modified by the revaluation of certain fixed assets. The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern. The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts. ## **Income and endowments** All incoming resources are included in the Statement of Financial Activities (SoFA) when the charity is legally entitled to the income after any performance conditions have been met, the amount can be measured reliably and it is probable that the income will be received. The charity receives government grants in respect of Covid grants. Income from government and other grants are recognised at fair value when the charity has entitlement after any performance conditions have been met, it is probable that the income will be received and the amount can be measured reliably. If entitlement is not met then these amounts are deferred. ## **Expenditure recogntion** All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. Expenditure is recognised where there is a legal or constructive obligation to make payments to third parties, it is probable that the settlement will be required and the amount of the obligation can be measured reliably. ## **Tangible fixed assets and depreciation** Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives: Freehold property Nil Fixtures, fittings and equipment 10% straight line basis Computer equipment 20% straight line basis - 9 - ## **CLIFFE MEMORIAL HALL NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 28 FEBRUARY 2023** ## **1 Accounting policies (continued)** ## **Funds** Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity and which have not been designated for other purposes. ## **2 Tangible fixed assets** |**Cost or valuation**
At 1 March 2022
Additions
At 28 February 2023
**Depreciation**
At 1 March 2022
Charge for the year
At 28 February 2023
**Net book value**
At 28 February 2023
At 28 February 2022
**3**
**Fund reconciliation**
**Unrestricted funds**
Unrestricted
Revaluation reserve|**Total**
**£**
**£**
**£**
**£**
1,099,435
77,175
599
1,177,209
-
76
80
156
**Fixtures,**
**fittings and**
**equipment**
**Freehold**
**Property**
**Computer**
**equipment**| |---|---| ||1,099,435
77,251
679
1,177,365| ||-
71,439
140
71,579
-
1,464
121
1,585| ||-
72,903
261
73,164| ||1,099,435
4,348
418
1,104,201| ||1,099,435
5,736
459
1,105,630| ||**Income**
**Expenditure**
546,198
51,929
(50,488)
547,639
578,523
-
-
578,523
**Balance at 1**
**March 2022**
**Balance at**
**28 February**
**2023**| ||1,124,721
51,929
(50,488)
1,126,162| The revaluation reserve represents the increase between the cost of the freehold land and buildings and the the valuation shown in note 2. - 10 -