## _Allerford Community Hall_ 

## _Registered Charity Number 304624_ 

_Financial Statements For the year ended 31 December 2021_ 

_Overstream Tax and Accounting Parsons Street Porlock TA24 8QJ_ 



## _Allerford Community Hall Financial statements For the year ended 31 December 2021_ 

|_Contents_<br>_Independent Examiner’s report_<br>_Income and expenditure account_<br>_Balance sheet_<br>_Notes to the Financial Statements_|_Page_|
|---|---|
||_1_<br>_2_<br>_3_<br>_4 - 7_|





_Allerford Community Hall Independent Examiner’s report_ 

_I report on the accounts for the year ended 30 September 2021, which are set out on pages 2 to 6.._ 

## _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(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed._ 

_It is my responsibility to:_ 

- _examine the accounts under section 145 of the 2011 Act;_ 

- _to follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act; and_ 

- _to state whether particular matters have come to my attention._ 

## _Basis of independent examiner’s report_ 

_My examination was carried out in accordance with the 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 you as 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 2011 Act; and_ 

   - _to prepare accounts which accord with the accounting records and comply with the accounting requirements of the 2011 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._ 

_Signed…………………………_ 

_Date:  7 June 2022_ 

_Nick Shattock Overstream Tax and Accounting Parsons Street Porlock Somerset TA24 8QJ_ 

_1_ 



## _Allerford Community Hall Income and expenditure account Year to 31 December 2021_ 

|_Receipts_<br>_Direct costs_<br>_Income before administrative_<br>_expenses_<br>_Administrative expenses_<br>_Net income_|_2022_<br>_27,564_<br>_805_<br>_26,759_<br>_8,010_<br>_18,749_|_2021_<br>_16,133_<br>_491_<br>_15,642_<br>_4,490_<br>_11,152_|
|---|---|---|



_2_ 



## _Allerford Community Hall Balance sheet As at 31 December 2021_ 

|_Note_<br>_Fixed assets_<br>_Tangible assets_<br>_2_<br>_Current assets_<br>_Stock_<br>_911_<br>_Bank_<br>_18,378_<br>_Cash_<br>_0_<br>_19,289_<br>_Creditors_<br>_Creditors and accruals_<br>_550_<br>_Loans_<br>_Net current assets_<br>_Total assets less current liabilities_<br>_Reserves_<br>_Reserves brought forward_<br>_Income and expenditure a/c_<br>_3_|_2022_<br>_63,622_<br>_713_<br>_13,111_<br>_10_<br>_13,834_<br>_4,477_<br>_18,739_<br>_82,361_<br>_63,612_<br>_18,749_<br>_82,361_|_2021_<br>_54,255_<br>_9,357_<br>_63,612_|
|---|---|---|
|||_52,460_<br>_11,152_|
|||_63,612_|



_3_ 



## _Allerford Community Hall_ 

## _Notes to the financial statements accounts_ 

_Year to 31 December 2021_ 

## _1. Accounting policies_ 

## _a. Basis of accounting_ 

_The accounts have been prepared under the historical cost convention._ 

## _b. Compliance with accounting standards_ 

_The financial statements are prepared in accordance with applicable United Kingdom Generally Accepted Accounting Practice._ 

## _c. Receipts_ 

_Receipts represent amounts receivable._ 

## _d. Tangible fixed assets_ 

_Tangible assets other than fixtures and fittings 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 and fittings nil Equipment 20% reducing balance_ 

## _e.          Liabilities_ 

_All liabilities are recognised as they arise or on notification and are all due for settlement within one year unless stated otherwise._ 

## _f.. Taxation_ 

_The charity’s activities fall within its primary charitable objectives and are therefore exempt from taxation under Sections 521 to 536 Income Tax Act 2007._ 

_4_ 



_Allerford Community Hall Notes to the financial statements accounts Year to 31 December 2021_ 

## _2. Tangible assets_ 

|_Cost_<br>_At 1 January 2021_<br>_Additions_<br>_Disposals_<br>_At 31 December 2021_<br>_Depreciation_<br>_At 1 January 2021_<br>_Charge for the year_<br>_At 31 December 2021_<br>_Net book values_<br>_At 31 December 2021_<br>_At 31 December 2020_|_Fixtures and_<br>_fittings_<br>_52,827_<br>_8,137_<br>_60,964_<br>_60,964_<br>_0_<br>_0_<br>_0_<br>_60,964_<br>_52,827_|_Equipment_<br>_2,522_<br>_1,965_<br>_4,487_<br>_70_<br>_4,417_<br>_1,094_<br>_665_<br>_1,759_<br>_2,658_<br>_1,428_|_Total_<br>_55,349_<br>_10,102_<br>_65,451_<br>_70_<br>_65,381_<br>_1,094_<br>_665_<br>_1,759_<br>_63,622_<br>_54,255_|_Total_<br>_55,349_<br>_10,102_<br>_65,451_<br>_70_<br>_65,381_<br>_1,094_<br>_665_<br>_1,759_<br>_63,622_<br>_54,255_|_Total_<br>_55,349_<br>_10,102_<br>_65,451_<br>_70_<br>_65,381_<br>_1,094_<br>_665_<br>_1,759_<br>_63,622_<br>_54,255_|
|---|---|---|---|---|---|
||_fittings_|||||
|||||_65,451_<br>_70_<br>_65,381_||
|||||_1,094_<br>_665_<br>_1,759_<br>_63,622_|_1,094_<br>_665_<br>_1,759_|
|||||_54,255_||



_5_ 



_Allerford Community Hall Notes to the financial statements accounts Year to 31 December 2021_ 

## _3. Income and expenditure account_ 

|_Receipts_<br>_Events_<br>_Recreation ground hire_<br>_Film nights_<br>_Hall_<br>_hire_<br>_Table and equipment hire_<br>_Bingo_<br>_Wednesday group and books_<br>_Electric meter_<br>_Donations_<br>_Grants_<br>_Miscellaneous_<br>_Bank interest_<br>_Total receipts_<br>_Direct costs_<br>_Food_<br>_Housekeeping_<br>_Film_<br>_hire_<br>_Event expenses_<br>_Bingo expenses_<br>_Wednesday group expenses_<br>_Total direct costs_<br>_Income before administrative expenses_<br>_Administrative expenses_<br>_Net income_|_2022_<br>_3,723_<br>_1,173_<br>_1,188_<br>_40_<br>_89_<br>_221_<br>_40_<br>_143_<br>_20,820_<br>_125_<br>_2_<br>_27,564_<br>_163_<br>_530_<br>_52_<br>_60_<br>_805_<br>_26,759_<br>_8,010_<br>_18,749_|_2021_<br>_596_<br>_470_<br>_162_<br>_349_<br>_56_<br>_41_<br>_101_<br>_108_<br>_210_<br>_12,834_<br>_1,200_<br>_6_<br>_16,133_|
|---|---|---|
|||_273_<br>_9_<br>_113_<br>_96_<br>_491_<br>_15,642_<br>_4,490_<br>_11,152_|



_6_ 



_Allerford Community Hall Notes to the financial statements accounts Year to 31 December 2021_ 

## _Income and expenditure account (continued)_ 

|_Administrative expenses_<br>_Fixed costs_<br>_Rent_<br>_Water_<br>_Premises insurance_<br>_Hall expenses_<br>_Recreation ground expenses_<br>_Repairs and renewals_<br>_Cleaners_<br>_Electricity_<br>_Gas_<br>_Printing_<br>_Variable costs_<br>_Advertising_<br>_Website_<br>_Subscriptions_<br>_Audit and accountancy_<br>_Donations_<br>_Loan interest_<br>_Depreciation_<br>_Total administrative expenses_|_2022_<br>_265_<br>_44_<br>_1,369_<br>_404_<br>_1,425_<br>_873_<br>_1,117_<br>_573_<br>_529_<br>_119_<br>_6,718_<br>_76_<br>_44_<br>_324_<br>_100_<br>_55_<br>_28_<br>_665_<br>_1,292_<br>_8,010_|_2021_<br>_198_<br>_114_<br>_1,346_<br>_1,007_<br>_203_<br>_420_<br>_267_<br>_97_<br>_3,652_|
|---|---|---|
|||_164_<br>_100_<br>_97_<br>_120_<br>_357_<br>_838_<br>_4,490_|



_7_