## **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| Page 1 ## **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| Page 2 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). Page 3 ## 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.| Page 4 **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** |**Cost or valuation**
At beginning of year
Additions
At end of year
**Depreciation**
At beginning of year
Charge for the year
At end of year
**Net book value**
At beginning of year
At end of year||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| |---|---|---| Page 6 |**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|-| Page 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 con￿rnS 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