2022-09-30-accounts - Appleton Thorn Village Hall Fund

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The Trustees Annual Report.

These are some of the main events of the year

We received a Tesco Grant for £1000 together with the Dyers Company grant of £500, to help replace and update ageing white goods in our kitchen, fridge, cooker and tea urn.
New improvements were made to the garden area with the construction of a permanent hard standing 5m x 11m with artificial grass for the marquee to stand on.
A new garage roof fitted to replace the old leaky one and water proofing to the walls to prevent water damage inside the garage.
A new glass washer was installed and a new BT router is waiting to be installed.
The main hall has had new sound absorbing panels fitted to the walls in order to help try and dampen sound reverberation and noise.
Bawming Day was extremely successful for the village and for the first time we were able to utilise the entire fields including the old bowling green for marquees and games.

However on a rather sad note this maybe the last Bawming event on our field as there are changes afoot for this Years event, where the school will be hosting it.

Utility Charges:-
Our fixed contract deal ran out for Electric and Gas in September so this year’s accounts have not been adversely affected but this coming year will see us increase rents to all of our users in order to try to cover the large increases we will have to manage.
The Queen’s platinum jubilee celebrations was very well attended, and fun was had by all enjoying the field activities, BBQ and mini beer festival.
I would like to welcome the new preschool to the Hall, their impact has been felt immediately and they have made a good impression. The committee has used some funding from the Bawming committee to provide a new much needed shed in the garden for their use.
Septic tank and toilet refurbishment project: - It is not a secret that our toilets and septic systems require refurbishment and especially the septic tank, replacing with a direct connection to the main drains. This is a massive project and we have only just started it in this financial year but hopefully it will come to fruition in the forthcoming year.
Looking ahead to this year the main focus for the Trustees will be
to progress the toilet refurbishment and connection to the main sewer
to try to keep fuel consumption as low as possible and to try to apportion the costs between the various users and ourselves as fairly as possible
to provide a suitable event for the coronation of King Charles and
to maintain our financial stability in economic conditions which hopefully will become easier as the year progresses

That completes the annual review.

APPLETON THORN VILLAGE HALL FUND

CHARITY NUMBER 507976

STATEMENT OF FINANCIAL POSITION

AS AT 30TH SEPTEMBER 2022

INCOME Note Hall Hire and Social Functions Barrent Pool Table Membership Subscriptions Carpark Donations and fundraising WBC Covid grants 3 Other grants 8 Bank and Building Society Interest GiftAid EXPENDITURE Repairs and renewals Gardenrefurbishment Cleaning and refuse Rates, water, electricity and gas Telephone, postage and stationery Accountancyfee 4 Website and advertising Stripecharges Insurance Miscellaneous Fund raising costs Donations Functions Depreciation NET INCOME Transfer between funds 8 NET MOVEMENT IN FUNDS Total funds brought forward TOTAL FUNDS CARRIED FORWARD	2022 2021 £ £ Unrestricted Restricted TOTAL TOTAL income income INCOME INCOME 14,003 14,003 9,852 8,130 8,130 3,452 859 859 107 9,955 9,955 5,160 0 300 2,688 2,688 2,533 2,667 2,667 17,669 7,092 7,092 2,479 25 25 1 30 30 -
	35,689 9,759 45,448 41,553 3,695 132 3,827 5,209 4,504 1,440 5,944 6,762 9,395 9,395 4,557 7,298 7,298 4,344 796 796 748 250 250 250 894 894 560 0 98 1,436 1,436 1,253 60 60 1,367 0 166 0 100 7,863 7,863 439 2,064 2,064 2,430
	38,256 1,572 39,827 28,283
	-2,566 8,187 5,621 13,270
	-2,566 8,187 5,621 13,270 87,506 879 88,385 75,115
	84,940 9,066 94,006 88,385

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APPLETON THORN VILLAGE HALL FUND

CHARITY NUMBER 507976

STATEMENT OF FINANCIAL ACTIVITIES

FOR THE YEAR ENDED 30TH SEPTEMBER 2022

FIXED ASSETS Note Property Land Fittings and furnishings Equipment 5 CURRENT ASSETS Sundry debtor and Prepayment 6 Bankaccount Savingsaccount Cash in hand CURRENT LIABILITIES Sundry creditors and accruals 7 Net Current Assets TOTAL ASSETS REPRESENTED BY :- Restricted income funds 8 Unrestrcited funds	£ Unrestricted £ Restricted 17,843 10,897 8,837 2,859	2022 £ TOTAL 17,843 10,897 8,837 2,859 40,436 1,018 24,497 30,020 27 55,562 1,992 1,992 53,570 94,006 6,400 87,607 94,006	2021 £ TOTAL 17,843 10,897 10,396 3,364
	40,436 0		42,500 1,008 26,755 20,007 228
	1,018 18,098 6,400 30,020 27
	49,162 6,400		47,998 2,113
	1,992
	1,992 0		2,113 45,885
	47,171 6,400
	87,607 6,400		88,385
			879 87,506 88,385

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Notes to the accounts

Note 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 note(s) 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 (FRS102) issued on 16 July 2014
the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and with the Charities Act 2011.

The charity constitutes a public benefit entity as defined by FRS 102.

1.2 Going concern

The trustees consider that there are no material uncertainties about the ability to continue as a going concern.

1.3 Change to accounting policy

The accounts present a true and fair view and the accounting policies adopted are those outlined in note 2.

1.4 Changes to accounting estimates

No changes to accounting estimates have occurred in the reporting period (3.46 FRS 102 SORP).

1.5 Material prior year errors

No material prior year errors have been identified in the reporting period (3.47 FRS 102 SORP).

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Notes to the accounts

Note 2 Accounting policies

2.2 INCOME

Recognition of income These are included in the Statement of Financial Activities (SoFA) when: w the charity becomes entitled to the resources; w it is more likely than not that the trustees will receive the resources w the monetary value can be measured with sufficient reliability. Offsetting There has been no offsetting of assets and liabilities, or income and expenses, unless required criteria are met (5.10 to 5.12 FRS 102 SORP) 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 FRS102 SORP). Government Grants The charity has received government grants in the reporting period under the application of the Covid 19 government grant funding. Tax reclaims on Gift aid receivable is included in income when there is a valid donations and gifts declaration from the donor. Any Gift Aid amount recovered on a donation is considered to be part of that gift and is treated as an additional to the same fund as the initial donation unless the donor or the terms of the appeal have specified otherwise. Volunteer help The value of any voluntary help received is not included in the accounts but is described in the trustees' annual report. Income from This is included in the accounts upon receipt and the amount interest receivable can be measured reliably. Income from Membership subscriptions which gives a member the right to buy membership services or other benefits are recognised as income earned from the subscriptions provision of goods and services as income from charitable activities.

2.3 Expenditure and liabilities

Liability Liabilities are recognised where it is more likely than not that there recognition 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.

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 The charity accounts for basic financial instruments on initial

instruments recognition as per paragraph 11.7 FRS102SORP. Subsequent measurement is as per paragraphs 11.17 to 11.19, FRS102 SORP.

2.4 Assets

Tangible fixed	These are capitalised if they can be used for more than one year, and cost at least
assets for use by	£300.
charity	They are valued at cost.
	The depreciation rates and methods used are disclosed in note 5.

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Debtor s

Debtors 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.

Page

Note 3 Analysis of receipt of government grants

Covid 19 local restrictions support grants 4 Fees for certain items of expenditure Independent examiners fees		2022 2,667	2021 17,669 250
		250

Note 4 Fees for certain items of expenditure

Note 5 Fixed Assets

Property 50,650	Land 10,897	Fittings& Furnishings	Equipment 9,546	Total 92,272 0
		21,179
50,650	10,897	21,179	9,546	92,272
32,807		10,783 1,559	6,182 505	49,772 2,064
32,807	0	12,342	6,687	51,836
17,843	10,897	10,396	3,364	42,500
17,843	10,897	8,837	2,859	40,436

Depreciation has been provided at the following rates:

Property - no depreciation has been charged as it is the opinion of the committee that with policy of continued maintenance the net realisable value would be in excess of the cost.

Fittings & Furnishings - 15% reducing balance basis Equipment - 15% reducing balance basis Land is not depreciated

Note Sundry Debtors and 6 prepayments

prepayments Prepayments Hall Hire	2022 718 300	2021 697 311

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Note 7 Sundry creditors and accruels Bar Expenses Income received in advance of hall hire Accruels			1018 1008	1018 1008
			2022 600 358 1,034	2021 678 257 1,178 2,113
			1,992

Note 8 Restricted funds movement Defribrillator reserve broughtforward Income: Refund Expenses: S Plass Pads. Etc IBF Tree Fund Grant Received Expenses: Frank Matthews Trees		2022 879 92 -132	2021 975 -96
		839	879
		2022 7,000 -1,440	202 1 -
		5,560	-

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CHARITY COMMISSION FOR ENGLAND AND WALES Independent examiner's report on the accounts Section A Independent Examiner's Report Report to the trusteesl members of Appleton Thom Village Hall Fund On accounts for the year ended 3Qth September 2022 Charity no (if any 507976 Set out on pages I report to the trustees on my examination of the accounts of the above harity lllhe Trust'} for the year ended 30 10912022. Responsibilities and As the charity trustees of the Trust, you are responsible for the preparation basis of report of the accounts in accordance with thé 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 carying out my examination, I have followed the applicable Directions given by the Charity Commission under sedion 145{5)Ibl of the Act. I have completed my examination. l ¢onfim that no material matters have ome to my attention (other than that disclosed below "l in connection with the examination which gives me cause to believe that in, any material respect.. accounting records were not kept in accordance with section 130 of the Act or the accounts do not accord with the accounting records Indepondant •xamin•r'$ statement I have no conrnS and have come across no other matters in connection with the examination to which attention should be drawn in order to enable proper understanding of the accounts to be reached. Ple8s8 d&lgte the words in the brackets rf they do not apply. Slgned: Date: 1910412023 Name: Paul Carty Relevant professional qualification{s) or body (if anyl: Association of Accounting Tethnicians Address: 234 Manchester Road Warrington WA13BD IER October 2018

Section B Disclosure Only complete if the examiner needs to highlighl matters of concern (see CC32, Independent examination of charity accounts.. directions and guidance for examiners). Give here brief details of any items that the examiner wishes to disclose. IER October 2018