(HARITY COMMISSION
FOR ENGLAND ANO WALES
Independent examiner's report on the
accounts
Section A
Independent Examiner's Report
Report to tho trusteesl
members of
Watton Village Hall (Queen's Hall)
On accounts for the year
ended
31 December 2022
Charity no
(if any}
304106
Set out on pages
1 to 15
I report to the trustees on my examination of the accounts of the above
charrty l°Ihe Trust") for Ihe year en(Jed
Responsibilities and
basis of report
As the charity's Irustees, you are responsible for the preparalion of the
accounts in accordance with the requirements of the Charities Act 2011
("the Act").
I report in respect of my examination of the Trust's accounts carried out
under section 145 of the 2011 Act and in carrying out my examination, I
have followed all the applicable Directions given by the Charity Commission
under section 145(5}{b) of the Acl.
Independent
examiner's statement
I have completed my examination. I confirm that no material matters have
Come to my attention in connection with the examination (other than that
disclosed below '} which gives me cause to believe that in, any material
respect..
the accounting records were not kepl in accordance with section 130
of the Charities Act., or
the accounts did not accord with the accounting records.. or
the accounts did not comply with the applicable requirements
On￿rnIng the form and content of accounts set out in the Charities
(Accounts and Reports) Regulations 2008 other Ihan 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 concerns and have come across no other matters in connection
with the examination lo which attention should be drawn in this report in
order to enable a proper understanding of the accounts to be reached.
Please delete the words in the brackets rf they do not apply.
Signed:
Date..
Name:
Robert Kendall
Relevant professional
qualification($) or body
FCCA
IER
Oct 2018

(if anyl:
Address:
38 High Street
Watton
Norfolk, IP25 6AE
Section B
Disclosure
Only complete If the examiner needs to highlight material matters of concern
{see CC32, Independent examination of charity accounts.. directions and
guidance for examiners).
Glve here brief details of
any items that the
examiner wishes to
disclose.
IER
Oct 2018

WATfoN VILLAGE HALL lQiiEENS HALLI
-h31 ily No
304106
Annual accounts for the
eriod
CC17a
Period end
dale
Period start dale
0110112022
To
3111212022
Section A
Statement of financial activities
Restricted
income
funds
Recomm*ndèd
categories by activity
Details of own
analysis
Unrestricted
fund$
End¢)wment Total this
fvnd$
year
Total last
year
Incoming Te$our¢es (Note 31
F01
F02
F03
F04
F05
Incoming resources from
generated funds
Vduntsry Income
S01
2,667
2,667
Aciivilies for generAting funds
S02
28,195
32
28,195
32
15,463
Investment Incoffle
$03
lrt¢oming resources from
charitsble activitiès
S04
Other incorning rèsour￿$
sos
Totsl incoming resources sob
Resources expended (Notes 4-81
30,894
30,894
15.469
Costs of Generatlng Funds
Coslsof generating voluntary
Incorn£
28,134
28.134
18,238
$07
FundraL%ing tradinu wsl$
Inveslrnenl rnana92m*i costs
S09
Chorltsblo actlvltles
S10
Govèmanto costs
285
285
225
Other resources expended
S12
Total resources expended 813
Net in¢omingK(outgoing) resourcès bèforè
transfers S14
28,419
28,419
18,463
2,475
2,475
2,9941
Gross transfers between funds
Sl5
Net incon7ing/foutgoing) r•$ourcès beforè
other rgcognisedgains/(lossosJ s16
Other recognised gainsl{lossesl
Gains and losses on revaluation ol fixed assets
for the charity s own use
Gains and losses on investment assets
2,475
2.994
S17
S18
Net movement In funds $19
Total funds brought forward
rotsl funds carried fonyard s21
2,475
221,351
2.475
221,351
2,994
224,345
S20
223,826
223.826
221,351
CC17a (Excel}
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Section B
Balance sheet
Restricted
Income
funds
Unrestricted
funds
Endowment Total this
fund$
year
Total last
year
Fixed assets
Tangible assets
F01
149,039
F02
F03
F04
149,039
F05
148,789
(Note 9)
B01
Investments
{Note 10)
Total fixed assets
BD3
B04
149,039
149,
148,789
Current assets
Stock and work in progress
Debtors
(Note 11)
(Short term) investments
Cash at bank and in hand
Total current assets
BOS
1,500
3,463
1,500
3,463
1,491
2.623
B07
B08
,71
75,676
70,713
75,
68.448
72,562
B09
Creditors: amounts falling due within
one year
{Note 121
B10
889
889
Net current assets/(liabilities)
B11
74,7
74,787
72,562
Total assets less current liabilities
B12
221,351
Creditors: amounts falling due after
onè year
(Note 12)
B13
Provisions for liabilltles and charges
B14
Net assets B15
223,826
223,826
221,351
Funds of the Charity
Unrestricted funds
B16
221,351
2,475
221,351
2,475
224,345
2,994
817
Restricted income funds (Nots 131
Endowmentfunds (Nots 131
B18
B19
Total funds B20
223,826
223,826
221,351
Signed by one or two trustees on behalf of all
the trustees
Date of
roval
Signature
Print Name
MRIX
CC17a (Excell
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Section C
Notes to the accounts
Note 1
Basis of preparation
Thls secfion shouldbe completed by all charities.
1.1 Basis of accounting
These accounts have been prepared on the basis of historic cost lexcept that investments are shi)wn at market
value) in accordance with".
Accounting and Reporting by Charities- Statement of Recommended Pracliee ISORP 20051..
and with.
Aceounling Standards.,
Financial Reporting Standards for Smaller Enterprises IFRSSEI.,
or
and with the Charities Act.
exce
I for the followin
Give details in this box if a diflerenl standard has been followed.
-Tick as appropriate".
If 811 rèlèvant disclosures shown in the pack have been given then please tsck'Accounb"ng Standards.:
f disclosure5 complatèd In thèsè accounts have been restricted to those required by the FRSSE, then please tick
'Finan¢ial Reporting Standards for Smaller Enterprises IFRSSEI"
-11 no departures from the chosen standard5 have bèen made than dalèt& thes¢ words,. othenp4ise give details of any
changes in the boxes.
1.2 Change in basis of accounting
There has been no change to the accounb.ng policies Ivalualion rules and methods of a￿oUntIng) since last year
Ig except lor the followingl.
Give details in this box of any material changes that have been made.
S Il no changes have been made to accounting poliryes then d8let8 these words.
1.3 Changes to previous accounts
No changes have been made to accounts for previous years except for the following).
Give details in this box of any material Changes that have been made.
55 11 no changes have been made to accounts lor previous periods then delete these words.
CC178 IExcell
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Section C
Notes to the accounts
Icontl
Note 2
Accounting policies
Thls standard Ilst of a¢eounting policles has been appl1￿ by the chalty exceptforthose deleted. Wher• a dthrent or
additronalpolicy has been adopted thèn this is detailed in the box below.
INCOMING RESOURCES
Recognition of incorThng
resourcgs
These a￿ Included In the Ststemenl of Finan¢i21 Activities ISOFAI when..
the chaiity b8comes entitled to the re50urce5,
the Iruslee8 are virtually certain thev will retsNe the resour￿$." and
the rnonetary value ¢an be measured wilh 5uffi¢ient reliability
whe￿ incomino resource8 have related eypenditure las with fundraising or ¢ontracl Incunel
the in¢omin9 resources and related expenditure are reported gross In the SOFA.
Grants and donations are only included in the SOFA when the charity has unconditional
enIrt￿ent to the resource5.
Incoming resources with
r8latsd 8xpenditur•
Grants and donatlOll5
Tax r8claims on donatlons
and gifts
Contractual income and
performanee related grants
Incoming resources from tax ￿cla1M$ are included in th8 SOFA al the same lime as the grfi lo
which they relate.
This Is only Included In the SOFA OTr￿ the related goods or services hav8 been delivered.
Gffts In klnd
Gifts in kind are acrxjunled for at a reasonable esb.male of their valu8 10 the Charity or the
amount actually realised.
Gifts in kind for sale or distnbution are Included in the accounts as grfts only when 501d or
islributed by the ¢harity-
Gifts in kind for usè by the charity are included in the SOFA as Incoming ￿soUrceS when
reGeivable
These a￿ only included in inccrning re50ur¢es Iwrth an equivalent arnounl in re50urce$
expended) where th& benefit to the charity is ￿3$OnablY quantifiable, measurable and materkgl.
The value placed on these resources is Ihe esbrnaled value to the charity of the service or
facility received.
The value of any voluntary help received 1$ not included in the acciyJnts but is des¢ribed in the
tru8tets' annual report.
Donatsd 8•Th1¢•8 and
14¢11Stlg$
Volunte•r h•lp
Investh￿nt In¢ome
This is included In the accounts when r8ceivable.
Invèstment gains and 108888 This includes any gain or loss on the sale of investments and any gain or loss ￿Su￿1ng from
valuing invesknenls to market value al the end of the year.
EXPENDITURE AND LIABILITIES
Liability rncognitlon
Liabilities are recognised as soon as there is a legal or ¢on$tructNe obligation commithng the
charity to pay out ￿$¢urces.
Include ¢osi$ of the preparation and examination of statutory accounts. the costs of trustee
meetings and cost of any legal advicè to trustees on govemance or constitut￿nal matters.
Where the charity gives a grant with conditions for its payment being a specific level of servic•
or output lo ￿ provided. such grants are only recogni5ed in the SOFA once the recipient of the
grant has provided the specifk8d service or output
These are only ￿tOgniSed In the accounts when a commitment has been made and there are
no conditions lo be met relating lo the grant which ￿Main In ihe control of the charity.
Support Costs include (entral functions and have been allocated 10 activity ¢o$I ¢ategories on
basis consistent with the use of resources. eg allocating property costs by floor areas, or per
capita. staff costs by the lime Spent and other Costs by their usage.
Gov8rnanc8 costs
Grants with performance
tonditSon$
Grants payable without
perfomiance conditions
Support Costs
ASSETS
Tangible lix•d 0$$gts for u$0 These a￿ ¢apitslised rf they can be used for more than one year. anLI cost ai ￿8$1 £500. They
by charity
are valued at cost or a reasonab￿ value on rtceipt.
Inv•slments
Investments quoted on a recognised stock exchangè are valued at market value at the year
end. Other Investment assets are Included at trustee$. best estimate of market value.
Sto¢ks and WOb* In progr¢$$ These are valued al the lower ol cost or market value.
POLICIES ADOPTED
ADDITIONAL TO OR
DIFFERENT FROM THOSE
ABOVE
CC17a (EX￿1}
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Section C
Notes to the accounts
Icontl
Note 3
Analysis of incoming resources
Ineomlng resources may be further analysed rf this would help the reader of the a¢¢ounts.
This year
Last year
Anal
is
Voluntary income
OONATIONS
GRANT
2,667
Total
2,667
A¢tivitigs for genèrating funds
HIRE OF HALL
BAR TAKINGS
MISCELLANEOUS
17,901
10,294
9,518
4,902
1.043
Totsl
28,195
15,463
Investmènt Income
INTEREST
32
Total
32
Incoming resources from
charitable activities
Total
CC17a (Exce11
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Section C
Notes to the accounts
(cont}
Note 4
Analysis of resources expended
Resources expended may be further analysed If thls would help the reader of the accounts.
This year
Last year
Analysis
Costs of generatlng
voluntary income
BAR COSTS
REPAIRS AND MAINTENANCE
UTILITIES, CARETAKER, CLEANING. PHONE
INSUFiANCE AND LICENCES
DEPRECIATION. LOSS ON FIXED ASSETS
7.043
2.984
12,846
2,291
2,970
28,134
4,140
3.167
6.047
1,869
3.01 S
18,238
Totsl
Fundraislng tradlng
costs
Totsl
Investment
managem•nt costs
Total
Charitable activlties
Total
Governance costs
GENERAL MANAGEMENT
285
225
Total
285
225
CC17a (EX￿1)
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Section C
Notes to the accounts
Icontl
Note 5
Support Costs
Please complgte this note rfthe ¢harity has analysed its expenses using activity categorie$ and has
support costs.
Fundralslng actlvlty
Charitable Aetivity
Governance Activity
Totsl Cost
Su
ort cost
Total
Note 6
Detsils of certain items of expenditure
6.1 Trustee ex￿n5¢S
Please pmvide details of the amount of any payment or reimbursemertt of out-of-pocket expenses made
to trust••s or to thlrdparties for expenses incurred by trustees. If no expen5e5 were paid,
please enter'None' In the approprlate boxfos).
This year
Last year
Number of trustees who wore pald expgn$e$
Nature of the expenses
Totsl amount pald
6.2 Fees for èxamination or audit of the accounts
Please pmvide delails of the amount paid foranystatutory extemal scrutlny of accounts and other
s•Thices provided byyour independent examirtèr or auditor. M nothing was paidplease enter NONE in the
appropriate box(esJ.
This year
Last year
Independent examlner's or auditors, foes for reporting on the
a¢¢ounts
Othèr fèes Ifor ?xampl8: advice. consultancy, a¢¢ountsncy
sorvicesl paid to the independent examinor or auditor
180
120
105
105
CC17a IExcell
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Section C
Notes to the accounts
Iconti
Note 7
Paid employees
Please complete this note rfthe charity has any employees.
7.1 Stsff Costs
This year
Last year
Gross wag&s, salarios and benefits in kind
Employerfs National Insurance costs
Pension costs
4.985
4,184
Totsl stsff costs
4.985
4,184
7.2 Avèragè number of full-time equivalent èmployees In tho yèar
This year
Number
Last year
Number
The parts of the charity in which thè
employees work
Totsl
7.3 Defined contribution pènsion scheme
Please complete ifa delined contribution
Briaf datails of thè scham•
ension scheme 1$ o erated.
Th1$ y&ar
Last year
The costs of the sch•mo to tho charity for th• y•ar
The amount of any contributions outstanding at the year end
The amount of any contrlbution$ prep?Id at thg ygar end
CC17a IExcell
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Section C
Notes to the accounts
Icontl
Note 8
Grantmaking
Please complete this note if the charity made any grants or donatlons which in aggrogate fomi a material
part of tho charitable activities undertaken.
8.1 Total value of grants
Grants to
institutions
Totsl amount £
Grants to
individuals
Total amount £
Purpose for which grants made
Total
8.1 Grantmaking costs
If the charlty's accounts are prepared on the "activity basis" please givo d•tails of any support cost
associated with grantmaking. Please enter "Nil" if thè chariTty does not identify and/or allocate support
costs.
Support costs of grantmaking
8.3 Grants made to institutions
If the charity has made grants to particular institutions that are material in the context of its grantmaking
please give details of the institution supported, purpose of the grant and total paid to each institution
listed. Sufficient information should be given to providè a re8s0nable understandlng of the ￿nge of
Institutions su
orted.
Names of institutions
Purpose
Tolal amount of
rants paid £
Total grants to institutions
CC17a IExcell
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Section C
Notes to the accounts
(conti
Note 9
Tangible fixed assets
Please complete this noto if the charity has any tangible lixed assets
9.1 Cost or valuatlon
Fr••hold land
& bulldlngs
Other land &
bulldings
Plant,
machinery
and motor
vehlcles
Flxture$,
fittings and
equipment
Payments on
aeeount and
assets undèr
eonstructlon
Total
Balance brought
forward
Additions
171,817
82,180
253.997
3.220
3.220
Revaluations
Disposals
Transfers
Balance carried
forward
171,817
85,400
257,217
9.2 A¢cumulat8d depreclation and Impairment provisions
"Basis
SLorRB
SLorR8
SLorRB
SLorRB
SLorRB
' Rate
Balance brought
forward
Depreciation Gharge
for year
Impairment provisions
30,382
74,828
105,208
1,718
1,252
2,970
Revaluations
Disposals
Transfers.
Balance carried
forward
32.100
76,078
108,178
9.3 Net book value
Brought fomard
Carried forward
141,435
139,717
7,354
9.322
148,789
149.039
9.4 Ravaluatlon
If any fixed assets have been revaluedplease give details of thè valuerand method of valuation
The 'Yransfers" row is formovemenls between fixed asset categories.
Pl&èse indicate the method of depreGialion by deleling the melhod nol applicable (SL - straight line,. RB -
ducing b81ance). Also please indicate the rale of deprecialion.. for slraight line, what is the anlicipaled life of the
asset (in y8ars),' for reducing balance, what is the percentage annual deduction.
CC17a (Excell
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Section C
Notes to the accounts
Icontl
Note 10
Investment assets
Please complete this note if th• charity has any invgstment assets.
10.1 Fixed assets investments
Carrying (market) value al beginning of year
Add: additions lo investments al cost
Le88.- disposals al carrying value
Addlldgductl: net gainlllossl on revaluation
Carrying Imarkell value al end of year
Please provide below..
10.2 A br•akdown of thg market values of investments shown above agreelng wlth the balance sheet
row BO3.
10.3 A breakdown of the Income from investments agreeing with SOFA row SO3.
Analysis of investments
10.2
Market value at
year end
10.3
Income from
investments for
the year
Investment properties
Investments listed on a r¢¢ognised stock exchange or held in common
Invg$tm8nt funds, open ended investrnent companies, unit trusts or other
¢oll¢¢tiv• Invgstmènt schemes
Invo8tments In subsidiary or connected undertakings and companles
Securitles not Ilsted on a recognised Stock Exchange
Cash held as part of the investment portfollo
Other investments
Totsl
10.4 Material Investment holdings
If any slngle Investment Is materlal Sn ternis of its valug Ifor gxample represents more than 5 per cent of the
value ol the charity's total investments) please provide detalls.
Investment held
Market Value
CC17a IExcell
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Section C
Notes to the accounts
(conti
Note 11
Debtors and prgpayments
Please complete thls note rfthe charity has any debtors or
re
ments.
Analysis of debtors
Amounts falling due
within one year
This year
Last year
Amounts falling due after
more than one y¢ar
This year
Last year
Trade debtors
Amounts duè from subsidlary and a$$ociatsd
undertakings
Othèr d8btors
Prepayments and accruad income
1,026
1,163
1,274
1.422
1.201
Total
Nots 12
Creditors and accruals
Please complete thls note il the charity has any creditors oraeemals.
12.1 Analysis of creditors
Amounts falling due
within one year
This year
Last year
Amounts falling due after
morè than one year
This year
Last year
Loans and ovgrdrafts
Trade creditOfS
Amounts due to 5ub5idiary and as$¢¢iat8d
undartaklngs
Other creditors
342
547
Accruals and deferrèd ineom•
Totsl
12.2 Security over assets
If any loan. overdraft or othercreditor holds a charge orothersecurity over any assets of the clmrity
please provide detail5.
CC17a (Excell
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Section C
Notes to the accounts
Icontl
Note 13
Endowment and restricted income fund$
Please complete th1$ sKUon if the charity has any endowment or restricted income fun(ts.
13.1 Funds held
Please give a bri•f doscrlption of any of the following type of funds held by the ¢harity:
pem)anent endowment funds IPE}',
expendabl¢ endowment funds IEEI. and
restricted in¢omè funds, including special trusts. of th• ¢harity IRI.
Fund Name
Type PE. EE
orR
Purpose and Re5triction$
13.2 Movements of major funds
Pléase give details of the movements of the major funds summari$ed In the restrictedand endowment
column5 of the Statement of Finan¢ial Activities.
Fund
balances
brought
forward
und
balances
carried
fopHard
Incoming
resources
Outgoing
resources
Gains and
losses
Transfers
Fund name$
Total Funds
13.3 Transfers befvleen funds
Please give details of any transfers belween funds.
From Fund (Namel
To Fund (Namel
Reason
Amount
CC178 (Excell
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Section C
Notes to the accounts
{cont)
Nots 14
Transactions with related parties
If the Charity has any transactions with relatedparties (other than the trustee expenses explained in note 6)
details of such transactions should be pmvidgd ITn this note. M there aro no transactions to report, please
enter "None" in the relevant boxes.
14.1 Remuneration and benefits
Please give the amount of, and leg81 authority for, any remuneratlon or otherbenefits pald to a trustgo or
other relatedparties by th• ¢harity or any institution or company Connected with it.
Amounts paid or beneflt value
Name of trustee or connected party
Le9al authority leg order,
governing document}
This year
Last year
14.2 Loans
Please give detsils of and amounts owing to or from the charity's trustees or other rel8tedp8rtles by the
charity at the ygar end.
Amount owing
This year
Last year
Name of trustee or
connected party
Legal authority
Due to trustees and
related parties
Duo from trustees
and related parties
14.3 Other transactlonlsl wlth trustees or related parties
Please givè details of any transaction undertaken by (or on behalf OQ the charity in which a trustee or
relatod party has a materlal interest.
Name of the trustee
or related party
Relationship to
charity
Description of the
transactionls)
This year
Last year
CC17a IExcel)
14
1411012024

Section C
Notes to the accounts
{contl
Note 15
Additional Disclosures
The followlng are significant matters which are not covered in other notes and need to be included to
provide a proper understanding of the accounts. If there is insufficient room here, please add a
separate sheet.
CC17a (Excell
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1411012024