**CROWLE PARISH HALL AND RECREATION TRUST FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022**
Charity number 509414
**IAIN A SELKIRK**
**Chartered Accountant Malvern Worcester WR14 1QL**
**Page 1**
## **CROWLE PARISH HALL AND RECREATION TRUST**
## **TRUSTEES ANNUAL REPORT**
## **FOR THE YEAR ENDED 31 MARCH 2022**
## **INTRODUCTION**
The trustees have pleasure in presenting their annual report and the unaudited, independently reviewed, financial statements of the charity for the year ended 31 March 2022.
## **LEGAL STATUS**
The charity is a charitable trust, administered by the trustees in accordance with the Governing document dated 29 November 2000, amended 2020. It is registered with the Charity Commission number 509414. The registered address is Crowle Parish Hall, Church Road, Crowle, Worcester, WR7 4AZ
## **OBJECTIVES**
The object of the charity is, in the interests of social welfare, to improve the conditions of life of the inhabitants of the area of benefit without distinction of political, religious or other opinions by the provision and maintenance of a village hall for use by the inhabitants, including use for:
- a) (i) meetings, lectures and classes, and
- (ii) other forms of recreation and leisure time occupation, and
- b) a recreation ground for use by the inhabitants
In setting the Charity's objectives and planning its activities the Trustees have given careful consideration to the Charity Commission’s general guidance on public benefit and in particular to its supplementary public benefit guidance on providing recreational facilities.
## **REVIEW OF DEVELOPMENTS, ACTIVITIES AND ACHIEVEMENTS**
The Trustees are pleased to provide an overview of the activities related to the Crowle Parish Hall during the financial year ending 31 March 2022. This financial year has again been dominated by the Coronavirus Pandemic, resulting in the closure of the hall for part of the year except for the Preschool. The controls implemented the previous year to provide as safe as possible environment were continually reviewed against guidance and changed as necessary. The covid restriction reduced the opportunities for hiring which had a negative impact, but grants have been received which have helped to balance this effect.
The ongoing maintenance of the hall, particularly when not in use has remained a priority of the Committee and its new Hall Manager.
Although not having an impact on this financial year, the Crowle Community Wellbeing project new building on the Parish Hall site has progressed from its inception and concept stages in the previous year. This is a collaborative project with the Parish Council, who are the lead for the whole project. Following consultation with a VAT consultant, their advice was taken and the building contract was contracted by the Trust. The finance for this is being provided from the project funding secured by the Parish Council. This arrangement is covered in a legal agreement between the parties. Progress on the project has been rapid with finance being secured in the summer of 2021 followed by legal agreements and work starting on site in the Autumn. The building is due to be completed and opening for hires on 11 July 2022. Looking forward to the next financial year the new building, named Platinum Hall, will add to both the expenditure and income of the Trust.
**Page 2**
## **CROWLE PARISH HALL AND RECREATION TRUST**
## **TRUSTEES ANNUAL REPORT ctd**
## **FOR THE YEAR ENDED 31 MARCH 2022**
## **FINANCIAL REVIEW**
The hire income rceived across the 2021/22 financial year was impacted by the coronavirus pandemic with losses offset by government grants the hall was eligible for. This position coupled with tight management of costs enabled the hall to post a surplus. On balance financially, with the benefit of grants and mitigating actions we are largely where we would expect to be in a normal operating year.
Following the success of the Hall Manager undertaking the cleaning during the part of theCoronavirus Pandemic restrictions, the Hall Manager hours were increased to cover the cleaning. This has proved to be very successful with the quality of cleaning increased and flexible timings to suit hirers and the Hall Manager.
## **THE TRUSTEES**
The trustees who served the charity during the year were as follows:-
Jon Drinkwater (Chairman retired 9 June 2021) Pamela King (Trustee) Robert Moore (Trustee apptd Chairman 9 June 2021) Penny Smith (Trustee) Anna Denne (Secretary) Lee Turner (Trustee) Patricia Butts (Treasurer ) Michael Coleman (Trustee apptd 9 June 2021) Ruth Dawson-Jones (Parish Council representative) Amanda Kain (Parish Council rep rtd 27 Sept 2021)
The Charities Act requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity at the end of the year and of the surplus or deficiency for the year then ended.
In preparing those financial statements, the Trustees are required to:
select suitable accounting policies, as described on page 6, and then apply them consistently;
make judgements and estimates that are reasonable and prudent;
state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
prepare the financial statements on the going concern basis unless it is inappropriate that the charity will continue in business.
The Trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 2011.
The Trustees are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Approved by the trustees on
Signed by order of the Trustees
**Page 3**
## **CROWLE PARISH HALL AND RECREATION TRUST**
## **INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES**
## **FOR THE YEAR ENDED 31 MARCH 2022**
I report on the unaudited accounts of the charity for the year ended 31 March 2022 set out on pages 4 to 7.
## **RESPECTIVE RESPONSIBILITIES OF THE 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 of the Charities Act 2011 (the Charities Act) and that an independent examination is needed.
It is my responsibility to:
- examine the accounts under section 145 of the Charities Act,
- to follow the procedures laid down in the general Directions given by the Charity Commission (under section 145(5)(b) of the Charities Act), and
- to state whether particular matters have come to my attention.
## **BASIS OF INDEPENDENT EXAMINER'S STATEMENT**
My examination was carried out in accordance with 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 the 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 Act; and
- to prepare accounts which accord with the accounting records and to comply with the accounting requirements of the 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.
Name: IAIN A SELKIRK
Malvern Worcester, WR14 1QL
IAIN A SELKIRK Chartered Accountant
**Page 4**
## **CROWLE PARISH HALL AND RECREATION TRUST**
## **STATEMENT OF FINANCIAL ACTIVITIES**
## **FOR THE YEAR ENDED 31 MARCH 2022**
|**Notes**
**INCOMING RESOURCES**
Hire Income
Ground rent & charges
Interest
Donations
Other income
Revenue from FIT Scheme
Grants re Covid
**TOTAL INCOMING RESOURCES**
**RESOURCES EXPENDED**
**2**
**TOTAL RESOURCES EXPENDED**
**NET INCOMING RESOURCES FOR THE YEAR**|**Total**
**Funds**
**2022**
**£**
26,733.51
843.52
820.60
36.00
110.04
1,096.88
10,667.00
40,307.55
25,375.99
25,375.99
14,931.56|**Total**
**Funds**
**2021**
**£**
7,653.62
768.85
2,148.00
114.00
59.86
1,118.03
22,401.03
34,263.39
22,888.04
22,888.04
11,375.35|
|---|---|---|
|Balances brought forward|455,433.28|444,057.93|
|Balances carried forward|470,364.84|455,433.28|
This statement includes both restricted and unrestricted income.
**The notes on pages 6 to 7 form part of these financial statements**
**Page 5**
## **CROWLE PARISH HALL AND RECREATION TRUST**
## **BALANCE SHEET AS AT 31 MARCH 2022**
|**Notes**
**FIXED ASSETS**
Tangible Assets
**3**
**CURRENT ASSETS**
Cash at bank and in hand
Current account
45,941.68
Deposit accounts
84,403.70
Petty cash
200.00
Debtors
**CURRENT LIABILITIES**
Creditors falling within one year
**4**
**NET CURRENT ASSETS**
**TOTAL ASSETS LESS CURRENT LIABILITIES**
**FUNDS (Unrestricted)**
Capital Reserve - existing hall
Capital Reserve - new hall under construction
Renewal Reserve Fund
see note below
Window Reserve
see note below
General Reserve
see note below
**FUNDS (Restricted)**
Provisional Reserve
**TOTAL ALL FUNDS**|**Total**
**Funds**
**2022**
**£**
472,873.52
130,545.38
12,007.42
142,552.80
4,692.18
137,860.62
610,734.14
309,791.19
140,367.50
58,000.00
30,000.00
72,101.42
610,260.11
474.04
474.04
610,734.15|**Total**
**Funds**
**2021**
**£**
331,984.00|
|---|---|---|
|||121,326.49
3,324.47|
|||124,650.96
1,201.68|
|||123,449.28|
||||
|||455,433.28|
|||309,791.18
0.00
57,000.00
29,500.00
58,668.06|
|||454,959.24|
|||474.04|
|||474.04|
||||
|||455,433.28|
The Capital reserve represents funds received specifically for the construction of the existing hall, and for the new hall which is currently under construction.
The Renewal Reserve exists to cover the cost of maintaining the building, its fixtures, fittings and equipment. It also holds funds to cover any required works to the car park and related external areas. It is increased annually by £1,000. In addition in 2019/20 a generous bequest from one of our Trustees was also transferred to this fund.
The Window reserve exists to cover the anticipated cost of maintaining and/or replacing the windows to an appropriate standard. The bespoke windows at the Hall represent a significant cost risk which is appropriately mitigated through this reserve, which is also increased annually by £500. The windows are being replaced in April 2022.
The General Reserve holds accumulated reserves from prior years and can be used for any charitable purpose approved by the Trustees in furtherance of the objectives of the Trust.
These financial statements were approved by the members of the committee on the
and are signed on their behalf by:
**The notes on pages 6 to 7 form part of these financial statements**
**Page 6**
**CROWLE PARISH HALL AND RECREATION TRUST**
## **NOTES TO THE FINANCIAL STATEMENTS**
## **FOR THE YEAR ENDED 31 MARCH 2022**
## **1 ACCOUNTING POLICIES**
## **Basis of accounting**
The financial statements have been prepared under the historical cost convention, and in accordance with applicable accounting standards and the Statement of Recommended Practice on accounting by charities.
## **Depreciation**
Depreciation is calculated so as to write off the cost of Equipment, Fixtures and Fittings, less its estimated residual value, over the useful economic life of that asset.
## **2 TOTAL RESOURCES EXPENDED**
|100+ Club prizes and expenses
Booking and Premises Costs
Other expenses
Depreciation|**Total Funds**
**2022**
**£**
0.00
22,175.99
200.00
3,000.00
25,375.99|**Total Funds**
**2021**
**£**
120.00
19,573.04
195.00
3,000.00|
|---|---|---|
|||22,888.04|
## **Particulars of employees:**
The average number of staff employed by the charity during the financial year was:
|**2022**|**2021**|
|---|---|
|1|1|
**Page 7**
## **CROWLE PARISH HALL AND RECREATION TRUST**
## **NOTES TO THE FINANCIAL STATEMENTS**
## **FOR THE YEAR ENDED 31 MARCH 2022**
|**3**|**TANGIBLE FIXED ASSETS**|**Equipment,Fixtures**
**Property**
**& Fittings**
**£**
**£**|**Equipment,Fixtures**
**Property**
**& Fittings**
**£**
**£**|**Total**
**£**
387,972.42
47.84
531,861.94
55,988.42
3,000.00
58,988.42|
|---|---|---|---|---|
||**COST**
**At 1 April 2021**
Assets under construction(New hall)
Additions
**At 31 March 2022**|317,932.00
143,841.68
461,773.68|70,040.42
47.84
70,088.26||
||**DEPRECIATION**
**At 1 April 2021**
Charge for the year
**At 31 March 2022**|0.00|55,988.42
3,000.00
58,988.42||
||**NET BOOK VALUE**||||
||**At 31 March 2021**|317,932.00|14,052.00|331,984.00|
|**4**
**5**|**At 31 March 2022**|461,773.68|11,099.84|472,873.52
**2021**
**£**
1,092.30
109.38
1,201.68
**Total**
**£**
610,734.14|
||**CREDITORS**
Amounts falling due within one year
Payments in advance
Sundry creditors
**ANALYSIS OF NET ASSETS IN ALL FUNDS**
All funds|**Tangible**
**Fixed Assets**
**£**
472,873.52|**2022**
**£**
3,644.30
1,047.88
4,692.18
**Other Net**
**Assets**
**£**
137,860.62||
**Page 8**
**CROWLE PARISH HALL AND RECREATION TRUST**
## **DETAILED STATEMENT OF FINANCIAL ACTIVITIES**
## **FOR THE YEAR ENDED 31 MARCH 2022**
|||**2022**|**2021**|
|---|---|---|---|
||**UNRESTRICTED FUNDS**
**INCOME**
Hire Income
Ground rent & charges
Interest
Sundry Donations
Other income
Revenue from FIT Scheme
Grants re Covid|**£**
26,733.51
843.52
820.60
36.00
110.04
1,098.68
10,667.00
40,309.35|**£**
7,653.62
768.85
2,148.00
114.00
59.86
1,118.03
22,401.03
34,263.39|
|||||
||**EXPENDITURE**
Light Heat and Water
Electricity
1,072.13
CH Oil
2,020.60
Water
313.20
Cleaning
Insurance
Repairs & Maintenance
Licences and Certificates
Other Costs
Salary & payroll costs
Independent examiner
Returrned Deposits
Special Projects
Depreciation|3,405.93
1,237.35
1,206.46
3,711.09
385.85
2,658.97
9,320.35
200.00
0.00
249.99
22,375.99
3,000.00|2,061.08
1,402.71
1,367.73
1,744.65
1,921.42
1,648.84
7,274.86
195.00
0.00
2,151.75
19,768.04
3,000.00|
|||25,375.99|22,768.04|
||**NET SURPLUS (Unrestricted Funds)**|14,933.36|11,495.35|
|||||
||**RESTRICTED FUNDS**
**INCOME**
Amenities
: 100 Club Subscriptions
**EXPENDITURE**
Amenities
: 100 Club Costs
: 100 Club Prizes|**2022**
**£**
0.00
0.00
0.00
0.00
0.00|**2021**
**£**
0.00
0.00
120.00
120.00|
|||||
||**NET SURPLUS (Restricted Funds)**|0.00|-120.00|
|||||
|||||
|||**2022**|**2021**|
||**ALL FUNDS**|**£**|**£**|
||**NET SURPLUS (All Funds)**|14,933.36|11,375.35|
|||||
|||||