## ## # ## ## ## |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|where relevant|about:| |---|---|---|---|---|---| |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.|for| |---|---|---|---| |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.|||| ##