2022-03-31-accounts - Lingdale Village Hall

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Objectiv	es and	Activ	itie	s
				SORP reference
Summary	ofthe purposes		of	Pars 1.17	he Charity's objects ('the objects') are to
the charity	as set out	in its			manage the village hall for	the use ofthe
governing	document				inhabitants ofthe village of Lingdale in the
					civil parish of Lockwood in	the Borough of
					Redcar and Cleveland without distinction		of
					political religious or other opinions
					including use for meetings,	lectures,
					classes and for other forms	of recreation
					and leisure-time occupation	with the object
					of improving the conditions	of life for the
					said inhabitants.
Summary activities	ofthe main in relation to those			Para 1.17and 1.19	Hiring ofthe Village Hall to residents and other persons to meet the objects
purposes	for the public				above
benefit, in particular,		the
activities,	projects or
services identified in		the
accounts.
Statement	confirming			Para 1.18	The Lingdale Village Hall	Accounts were
whether the trustees		have			presented and signed at	the meeting
had regard to the guidance					following internal audit on the 4th July
issued by the Charity					2022.
Commission on public
benefit

ou ma	c	hoose	to include	further statements	where relevant about:
				SORP reference
					irto Grants are made	by Lingdale Village
				Pars 1.38	Haii
Policy	on	grant	making
					trio Social Investment	is made by
				Para 1.38	Lingdale Village Hall

Policy on	social investment	social investment	social investment
including	program		related
investment
					Volunteers	work to open and close the
				Pere 1.38	village hall	for events and plan annual
Contribution		made	by		events. There are no significant
volunteers					contributions
					None
Other

chievements and Per	formance
	SORP reference
		The Village Hall has regular users who
		provide leisure and information
		services to the Parish ofLockwood.
Summary ofthe main achievements ofthe charity,	Pere 1.20	The Village Hall also ran a four day Jubilee weekend where over 100
identifying the difference the		children had lunch for free and
charity's work has made to		Pensioners had afternoon tea.
the circumstances of its		Residents from East Cleveland benefit
beneficiaries and any wider benefits to society as a		from a range ofleisure activities such as exercise, arts and crafts.
whole.

You ma	choose to include	choose to include	further statements
Achievements		against
objectives set
			Para 1.41
Performance		offundraising
activities	against objectives
set
			Para 1,41
Investment performance
against	objectives
			Para 1.41
Other

inanci	al Review	al Review	al Review	al Review	al Review
Review	ofthe charity's							Para 1.21	The Village Hall started the year with
financial	position			at the end					614,365which included a government
ofthe pediod									grant relating to Covid of610,000. It
									ended the year with 638,083.30
									including government grants of626,604.
									Other income was 63383but the Village
									Hall did not open until the end of May
									202. Expenses were 65268. The Village
									hall retained the grants to enable some
									much needed repairs and replacement
									to the Village Hall amenities.
									The Village Hall accounts are checked
									at the same time as the Parish Council
									accounts by Internal Auditor Gillian
									Gittins
Statement		explaining				the		Para 1.22	The Village Hall would hold 6months
policy for holding				reserves					reserves including Utilities and repairs.
statin	wh		the	are	held
Amount	of	reserves			held			Para 1.22	81900
Reasons for holding					zero			Para 1.22	N/A
reserves
Details	offund materially						in	Para 1.24	None
deficit
Explanation			ofany					Para 1.23	None other than rising energy costs.
uncertainties			about		the
charity	continuing			as		a going
concern

Additional information (optional)	Additional information (optional)	Additional information (optional)
You ma choose to include further statements			where relevant about
			IN 2021/22 the Village Hall received govt
			grants of625604. These were one off
The charity's principal sources offunds (including		Para 1.47	covid related grants. Hire ofthe Village Hall and fund raising
any fundraising)			events held at throu hout the	the Village Hall ear
			N/A
Investment objectives	policy and including any	Para 1.46
social investment policy
adopted
			Rising Energy	Costs
A description ofthe principal		Para 1.46
risks facing	the charity
			N/A
Other

tructure, Governa	nce	and Manag	ement	ement
Description ofcharity's			Lockwood Parish Council is the sole
trusts:			Trustee of Lin dale Villa e Hall.
Type ofgoverning document		Pars 1.25	Trust
How is the charity		Para 1.25	Registered Charity
constituted7
Trustee selection methods		Para 1.25	Lockwood Parish Council provides the
including details of any constitutional provisions election to post or name	e.g. of		Trustees for the Management Committee consisting of4to 7 members.
any person or body entitled
to appoint one or more
trustees
dditional information	(optional)
ou ma choose to include further statements			where relevant about
			Lockwood parish Council has an
			Induction process and Handbook	for
Policies and procedures adopted for the induction		Pars 1.51	new Councillors and they undertake regular training.
and training oftrustees
			The charity management committee		is
			made up ofa Chair, Vice Chair and 4		to
The charity's organisational structure and any wider		Para 1.51	7 Committee members from Lockwood Parish Council. The Clerk to Lockwood
network with which the			Parish Council provides financial
charity works			administration.
Relationship with any related		Pars 1.51
parties
Other

Charit	name			Lin dale Villa	e	Hall
Other name the charit			uses
Re istered charit		number		510532
Charity's	principal	address		Lingdale Village		Hall
				Meadowdale	Court
				Lingdale
				Saltburn-by-the-Sea
				TS123HF

					Name of
					person (or
	Trustee name		Ofhce lif any)	Dates acted ifnot for whole year	body) entitled to appoint
					trustee (if
					an
	Wendy Stiff		Chair		Lockwood
					Parish
					Council
	Anne Clayton		Vice Chair		LPC
	A Mackenzie		Councillor		LPC
	G Leather		Councillor	end date 15/11/2022	LPC
	T Mitchell		Councillor	End date 15/11/2022	LPC
	JTeasdale		Public		LVH
	C Teasdale		Public		LVH
	Lockwood Parish
	Council	appointed
	the 1st 5	ofthe
	above
10
11
12
13
14
15
16
17
18
19
20

Funds held as custodian	Funds held as custodian	trustees on behalf ofothers
Description ofthe assets		None
held in this capacity
Name and objects ofthe		None
charity on whose behalf	the
assets are held and how	this
falls within the custodian
charity's objects
Details of arrangements	for	None
safe custody and
segregation ofsuch assets
from the charity's own
assets

Additional information	(optional)
Names and addresses	ofadvisers (Optional	information)
Type of Name	Address
adviser
Name ofchief executive or names ofsenior		staff members	(Optional	information)

GovERNANcE A	GovERNANcE A	GovERNANcE A	ND A	ccoUNTAEILIT	ccoUNTAEILIT	ccoUNTAEILIT	Y GUIDANCE	FoR SMALLER AUTHoRITIES IN ENGLAND (202
My conclusions			are	summarised			in the table	below:
Control	Objective						Objective	Comments
							met
Appropriate		accounting			records		Yes	Despite there being no clerk in post for seven
have been		kept	throughout			the		months the Council did keep sufficient records
year.								to produce an accurate year end position of its
								financial standing and affairs during 2021/22.
								The Clerk undertakes additional work to create
								the statement of accounts at the year end
								from the monthly schedules spreadsheets.
								I noted that the year end accounts are the
								only statement ofreceipts and payments the
								Council has received in the financial year
								despite the Financial Regulations and Standing
								Orders specifying that quarterly and year to
								date reports should be produced.
								For this current year and for the future the Clerk
								and Council should consider how itcan create
								a general ledger that easily supports prompt
								quarterly reporting.
The Council		complied		with		its	Yes	Again despite there being no clerk in post for
financial	regulations,			payments				part of ths year the Council, particularly
were supported			by invoices, all					specific members, did seek to comply with its
expenditure		was	approved			and		financial regulations, particularly around
VAT was appropriately					accounted			payments to suppliers.
for,								VAT claims are outstanding for two financial
								years.
The Council		assessed		significant			Yes	Insurance cover is appropdiate to the Council's
Risks to achieving			its objectives and					activities and size.
reviewed managing	the arrangements these.					for		The Council has maintained separation of duties over allotment rent collection during the
								absence of the clerk.

			Legal and personnel advice was obtained
			when necessary and the Council followed all
			advice.
The precept resulted from an adequate budgetary process; progress against budget was regularly monitored; reserves are appropriate.			No budget was prepared to support the precept request for 2021/22 and the timescale specified In the Financial Regulations and Standing Orders was not met. This was due to there being no clerk in post during the time the budget should have been
			prepared. The same scenario will affect
			2022/23,
			There were no quarterly reports ofincome or
			expenditure against budget as required by Standing Orders and Financial Regulations.
			Although it is minuted that the Council has
			earmarked reserves there is no evidence as to
			what these ore and how much is in the
			earmarked reserves, Allotment deposits isa clear reserve but is not recorded as such. The
			clerk is aware ofthe need for reserves and is to
			prepare a report for members accordingly.
Expected income was fully received, based on correct prices, properly recorded and promptly banked; VAT was appropriately accounted for.		Yes	Apart from the precept the Council's main source ofincome are allotment rents. The Rialtas system has been used to good effect this year in generating invoices, reminders and a schedule of income due,
			Due to difficulties in accessing the bank
			account to make payments the allotment
			income was included in petty cash and used to
			support expenditure. This meant that income
			was not banked intact as required by the Council's Financial Regulations.
Petty cash payments were		Yes	Following a physical count ofthe cosh held the
properly supported by receipts, petty cash expenditure was	all		Clerk needs to make minor adjustments to the records.
approved, and VAT properly
accounted for.
Salaries to employees and allowance to members were paid in accordance with Council approval ond PATE, and Nl requirements were properly		Yes	The Council uses the HMRC payroll software to pay staff. All information hod been accurately recorded in the system and the appropriate contribution rates applied for pension deductions,
applied.
Asset and investment registers were complete and accurate and properly maintained.		Yes	The Council's assets are properly recorded at cost price and the asset register is complete at the end of the financial year,
Periodic bank account reconciliations were properly		Yes	There are no matters to report,
canted out during the year.
Accounting statements prepared during the year were prepared on the correct accounting basis. agreed to the cash book. supported by adequate trail from underlying records and where		Yes	The Council's accounts are prepared on a receipts and payments basis. The AGAR has been reconciled to the monthly spreadsheets and transaction schedule produced by the clerk for the year end,
appropriate debtors and creditors
were recorded.

The Council publishes information on a free to access website upto date at the time ofthe internal	Yes	Some minutes have not yet been uplooded 2021/22. The Clerk is working to rectify this omission.
audit and in accordance with any
relevant transparency code
requirements.
The Council during the previous year correctly provided for the period for the exercise of public rights as required by the Accounts and Audit Regulations.	Yes	Evidence was provided at audit but untortunately GBiz did not transfer the information over when updating the Council's webslte. This has since been rectified.
The Council complied with the publication requirements for the	Yes	As above point.
2020-21 AGAR.