Wing Village
Hall
WING COMMUNITY CENTRE
ANNUAL REPORT and ACCOUNTS
for the
ear ended 31st March 2021
istsrod chari
number: 512002

WING COMMUNITY CENTRE
Annual Re
ort and Accounts 2021
INDEX
Annual Report
Page
Legal Infonnats'on and Administrative Information
2. Structure, Governan￿ and Management
3. Report of the Chaimian of the Parish Council, as Trustee
4. Finanrial Review
5. Report of the Chaimian of the Management cornm￿ee
6. Declaration of the Trustee
Statement of Trustee's Responsibilities
12
Indopondont Examiner'8 Report
13
Accounts for the year ended 31st March, 2021
14
P8g8-1-

WING COMMUNITY CENTRE
Annual Re
rt and Accounts 2021
The Trustee presents its Annual Report and Accounts of the Charity for the year ended 31st March,
2021. The Accounts have LEen prepared in accordance wrth the accounting policies as set out in
note 1 to the Accounts and comply with thè Chanty's governing document, the Charities Act 2011 and
Accounting and Repo￿ng by Charities.. Ststement of Recommended Practice {'SORP") applicable to
Charities preparing their accounts in accordance wtth Financial Reporting Standard applicable in the
UK and Republic of Ireland published on 16th July 2014.
1. Le
al and Adminl8tratlvo Infomiatlon
1.1 Nam•
The name of the charity is Wing Communty Centre (Ihe Charity").
1.2 Ro
Istratlon Numbar
The Charity is registered with the Charity Commission for England and Wa￿S under registration
number 512002.
1.3 Accountin
Reference Dat•
31st March in each calendar year.
1.4 Offieé and O
The Village Hall,
2A, Morcott Road,
Wing,
Rutland LE15 8SA
rational Addr•
1.5 Trusteo
The Wing Parish Council {'Ihe Trustee.), an elected body.
1.6 Mana
emgnt Committee
The following individuals, with their job tide, served during the period:_
Richard Tulloch- Chairman (resigned 20th June, 2021)
Helen Cullen - Treasurer and Parish Councillor
Jon Roberts- Hall Manager and Parish CouncilloT (resigned 5th June, 2021)
Lynne Kitson - Events and Fund-raising (resigned 27th May, 2021)
Sarah O'Boyle - Booking Secretsry (resigned 25th May, 2021)
Sally Cox-minutes S@cret2ry (appoint@d 8th JunÈ. 2020.. resbgned 28th May. 2021)
Judith Oakley- Minutes SeGretsry and Parish Councillor (resigned 27th July, 2020)
1.7 Bankers
Barclays Bank PLC

WING COMMUNITY CENTRE
Annual Re
ort and Accounts 2021
1.8 Ob"ect of the Chari
The Charity exists solely for charitable purposes which are set out in the Object clause contained in
the Charity's Scheme document ("the Scheme") dated 14th October.1997.
The Object of the Charity Is the provision and maintenance of a community centre for the use of the
inhabitants of the Parish of Wing, and the surrounding neighbourhood {'Wing Communty.), in the
county of Rutland ('Yhe area of benefit") without distinction of polits'cal, religious or other opinions
including use for meetings. lectures and classes and other forms of recreation and leisure-time
occupation with the objective of improving the conditions of life for the inhabitants.
In furthering the Object, the land belonging to the Chaiity must be retained by the Trustee for use for
the Object of the Charity.
1.9 Hi8to
and Back
round of the Wln
Communl Centr•
The original use of the buildings and its adjacenl land, on Morcott Road, Wlng (Yhe Property") was as
the village school. The Property was owned jointly by The Archdeacon of Northampton and by The
Peterborough Diocesan Board of Finan￿. Following the demise of the village school, the Propety
vested into the Official Custodian for Charities in May,1982. In October,1997 the Property was
transferred to the Trustee in trust for the Charty under the Scheme and the Official Custodian was
discharged from its duties as trustee.
The Trustee, together with members of the Wing Communty, obtained lottery fijnding in 2000 to
refurbish and up-grade the Village Hall in order that the property could be used by and for the benefit
of the Wing Community.
1.10 Our Mi88ion and Vision
Our mission is to ensure the future of Wng Village Hall, for the benefit of the Wing Community by
engaging as many community members as possible in meeting the Charity's objective.
Our vision Is a village community whlch is safe. supporting and caring and nurtures its village and its
people, providing a focal point where all can share in and enjoy the life of the vill89e.
We do this by hiring-out th8 Village Hall and fund raising by organising community events and activities,
to ensure that the Charity meets its financial Obl￿ationS in maintaining the Village Hall for the benefrt
of the Wing Community.
1.11 Activities for the Publlc Benefit
The Trustee confirms that it has referred to the guidan￿ contained in the Charity Commission's
general gutdance on publlc beneflt when reviewing tne Charlty's alms an¢J objectives and In planning
future funding activities and setting the funding policy for the year.
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WING COMMUNITY CENTRE
Annual Re
rt and Accounts 2021
2. Struetur@ Gov•rnanc8 and Mana
gmant
2.1 Governin
Docume
The Charity is governed by a scheme document dated 14th October, 1997 which replaces the former
trusts of the Charity. The Scheme was made under an Order from the Charity Commissioners for
England and Wales ("the Commissioners.).
2,2 Or
anisational Structure
The Trustee listed in 1.5 was appointed under the Scheme. The Trustee remains responsible for the
general control, management and administraiion of the Charity. albeit that there exists a management
agreement, under which the Management Committee ("Committee') manage the day-to-day affairs of
the Charity.The Trustee, made up of elected Parish Councillors, and the members of the Committee
give their time freely and re￿1Ve no remuneration or other financial benefits.
The Trustee held the following meetings during the year to 31st March, 2021
17th June, 2020
30th September, 2020
25th November, 2020
27th January, 2021
31st March, 2021
All meetlngs were held electronically using ZOOM due to the extraordinary circumstances of the
COVID-19 pandemic.
.3 Th• Mana
•mant Committee Strueture and Dutle8
Under the terms of the Scheme, Committee meetings and the AGM require at least two members of
the Parish Council to be present and voting for such meetings to be quorate.
The Committee that senied during the year is listed in 1.6 above.
Under an agreement, dated 28th September, 2018. a fonnal framework VRS set-out and agreed
be￿een the Trustee and the Committee.
At an Extraordinary meeting of the Trustee on 21st June, 2021 it was noted that only one member of
the Management Committee remained in post and the Trustèe agrsod to take ovor rèsponsibility for
the management of the Village Hall in the short term ( approx 3 months) in line with it's legal
obligation. During this period the Trustee plans to hold a village meeting to discuss the use and
management of the Village Hall in the longer term so that the formation of a new Village Hall
Management Committee can comrnen￿ as soon as possible after the meeting.

WING COMMUNITY CENTRE
Annual Re
ort and Accounts 2021
2.4 Risk Mana
ement
The Trustee has developed a Risk Management Policy which sets out how the Trustee manages risk
and the appetite that the Trust￿ has for taking risks. This Policy was approved at the meeting held
on 17th June. 2020.
The principal risks faced by the Chaiity are".
1. that annual income may not be sufficient to cover annual outgoings
2. fragility of income sources
3. possible exposure to events making a loss
4. the insurance of the building and contents and for events held away from the Village Hall is
not adequate
5. increased regulation and the potential to breach one of wulations
6. the cyclical repair provision proves insufficient
7. fraudulent use of the Charity's bank account
The Trustee has given consideration to all major risks to which the Charity is exposed and satisfied
itself that systems or pro￿dureS are established in order to manage those risks.
2.5Fundln
and Fundra181n
The Charity's funding sourGes are currently as follows..
1. Individuals, principally in the Wing Community. who hire the Village Hall andlor make
donations to th8 Charity and assist in its fund raising activities-
2. Individuals and organisations outside of the Wing Communty who hire the Village Hall for
events and activities;
3. The Committee organises community ev6nt8 and activrties which involve an element of surplus
on the event for the benefit of the Charity.
4. Th8 Committee runs a 100 Club with 11 monthty and 1 bonus payout which the Gommunity
support as members of the Club
5. The solar panels generate income for the Charity
The Trustee and the Committee fully intend, over the course of the next few years, to look at how we
might meet some of the funding needs of our Charity in the future. In particular, we ar8 conscious that
there are many local organisations and companFes who are willing to support local communtties in
which they are stakeholders and offer grant funding for the right kinds of projects.
The Charity'¥ objeGtive for its fundlng Is to:
Maintain the hiring out of the Willage Hall
Continue to hold fund raising events
Source and build donor and grant-funding bases
Pag8-5-

WING COMMUNITY CEKfRE
coun
2021
I must start bythanking all Parish Councillors and nHrtssclthe Village Hall Management
Committee fortheir hard work during an unPre￿dented and challenging year. Particular
thanks go to Councilors Hellen Cullen and Jon Roberts who have provided the liaison
between the Parish Council as Trustee and the Management Committee, as well as
shouldering much of the work of the Committee. Helen in particular has been creative in
SUCC8ssfully applying for sp8cial grants that hav8 h&lp8d sustain th8 Hall during the Covid
pandemic when normal sources of income have largely dried up. Huge thanks also to Richard
Tulloch for his chairmanship of the Management Committee during a difficult year, and to
Helen Duckering for acting as 'clerk' to the Trustee alongside her Parish Council duties.
Review of the year
Richard Tulloch has described the few activities that have taken place.. the Village Hall ha8
been closed for public hiring throughout much of the year although the Post Office has opened
on one day a week as usual. He has also outlined the programme of refurbishments that is
under way both internally and externally and the annual accounts are presented elsewhere, so
I will not repeat any of those details here. other than to note that for the twelve Months ended
318t March, 2021 we returned a welcome surplus of £11,279. This excellent result under
extraordinary circumstances reflects the careful oversight and inrtiative of the Management
Committee, who have kept the ship not simply afloat but Sailing strongly (if almost silentlyl)
throughout the pandemic.
Looking Forward
We are fortunate indeed to have a modem Village Hall that offers generous space and
excellent facilities. It is a fantastic asset for our community and we all want to see it used to
benefit the village as much as possible, but its management is also a significant responsibility.
Quite apart from day-to-day expenditure on services and cleaning, management of such
substantial asset demands a careful programme of upkeep and improvement to ensure that
the Hall is attractive to potential hirers and remains in good order for future generations of
villagers to enjoy. This requires some serious forward planning and fvnd-raising alongside the
organisalion of the village events we all look forward to.
Planq for thÈ onooino UDar2d@ and m2int@nance of the Hall will r@main under r@viÈw in lioht nf Ihp.
funds available On￿ the worst of the pandemic is behind us. It is likely that some previous hirers
may not retum and we will need to seek out new custom to maintain our income stream. Most
importantly however, we look forward to a retum to something like normal operation over the next
12 months, and especially to the organisation of events that all the village can enjoy.
Postscript
Following a series of resignatr'ons the Village Hall Management Commrttee effectively dissolved in
June 2021. The Parish Council, as Trusteo of the Willage Hall charity, is legally responsible for
governance of the chartty and is obliged by the Charty Commission to ensure that the Hall

WING COMMUNITY CENTRE
Annual Re
rt and Accounts 2021
continues to fvnction. Therefore on a temporary basis the Trustee will assume direct responsibility
for management of the Village Hall. However, the Trustee would prefer to delegate operational
matters to an independent Management Committee as it has done in the past and intends to
make a fresh Start with a new Management Committee as qulckly as possible. A meeting will be
called in the Villag8 Hall that all the village can attend once we are free of Covid restrictions and
past the holiday period (hopefully in September 2021). It is important that everyone who wishes
can have a say in how the hall should be run and in establishing a new Commtttee. We need
Management Committee of many skills to deliver an ambitious agenda, and it would be good
to see more volunte8rs coming forward to put their shoulders to the community wheel.
Kenneth Siddle
Chairman of the Wing Parish Council, the Trustee
July 2021
Page-7-

WING COMMUNITY CENTRE
Annual Ro
ort and Accounts 2021
4. F'n2nelal Roviow of
Cha
In the year ended 31st March. 2021 The Charity had an overall financial surplus, before
appropriations, of £11,279 against £7,738 for the prior year. This surplus together with the increase in
the reserve for new equipment, (being an appropriation of some of the surplus for the year), is
reflected in an increase in The Charity's funds and hence an increase in its net assets.
Our income for the year has remained steady at £25.198, being £930 lower than last year but due to
COVID -19 restrictions our hall hire and fundraising income for the year was £3,253, a fall of £20,907.
Lockdown business grants received from the Government during the year were £19.931 which are
recognised in the Statement of Financial Activities. The grants almost balance the reduction in the
hall hire and events income for the year. There were no outstanding conditions attaching to the grants
at the year end.
Twlce, durlng the year, the Village Hall was requlred io close and cease activity. In reality, the Village
Hall was only able to open for the months of September and October, 2020. All expenditure wa8
reviewed and cut back wherever possible.
The Cyclical Repair provision was ￿vieWed during the year and thi8 ￿SuIted in an additional
provision being made. The provision for the year was £7,090.
The restricted fund, being the residue of the Birch donation, was utilised during the year, with the
agreement of the family, towards new curtains in the main hall.
The Trustee has a policy to maintain free reserves at a level equivalent to a three year rolling average
of the Charity's operating expenses. The18vel of free reserves in these accounts are below this level.
The Trustee will periodically review its overall reserves position in order to ensure free reserves are
maintained at the required level.
The Trustee maintains a "reserve for new equipmenf on an itemised basis through an appropriation
of part of the surplus from each yearfs results. The amount set aside can vary subject to the size of
the surplus in any year.The aim of this reserrfe is to provide the estimated monies for each of the
items as they fall due for renewal. The Trustee periodically reviews this reserve.
The Village Hall re-opened on 17th May, 2021 and it is hoped that over the next few months the
villag8, our hiring cliants and soma n8w Cl￿nts will bagin to utilisa tho hall for ovants and activttiès so
that we can start to generate income again to cover costs.
A programme of rolling maintenance has startéd and will continue through 2021r22.

WING COMMUNITY CENTRE
Annual Ro
ort and Accounts 2021
S.Re
ort of the Chalmian of the Mana
em
nt Committe•
Thi8 ha8 been a truty extraordinary year. The Village Hall has stayed silent and largely closed except
for a brief period in Ihe late summer and autumn when we managed some hiring for regular activities.
During the period when we could open we were able to support a local children's judo group and
indeed they are now returning again. However, apart from our regular Quilters and the National
Childbirth Trust everyone else stayed away and some groups have sadly closed down or gone
'ZOOM°, as we say.
We were unable to use the Village Hall for village events and activities. The COVID-19 group (made
up of members of the PC and Churchwardens) helped support the social side of the village with a
quiz, another popular Call my Bluff wine tasting, an auction of promises and a Christmas windows
event, to name but a few. l am sure everyone will want to join me in thanking the team for all their
support over the last year.
The Post offi￿ has been able to use the hall for its regular weekly visits throughout the whole of the
last year which has been a bonus for residents who prefer not to go into town or too far afield.
The Management Committee has met using ZOOM when n￿SSary for meetings.
We are undertaking a programme of refurbishment. starting with the main hall which is currently
receiving a new coat of paint and new curtains which will really brighten it up for when hirers old and
new are able to use it. We hope to redecorate most of the interior of the building, have a bit of a sort
out and re-configure the store-rooms and the office over the next couple of years. W8 continue to look
at a partial kitchen refurbishment and an upgrade to the heating systems.
A large programme of work has commenced on the outside of the building, the footpaths and the car
park. This is expected to take several months as distinct jobs are fitted in be￿een their other jobs by
our builders but by the end of the work we expect to have completed sufficient external work to
ensure the Villagè Hall is weather- proofed for some time to come.
We are advertising for new regular clients and also hope to be able to support local people- especially
villagers - who want to hold one-off private parties starting in May 2021. Obviously, we remain
dependent on govemment regulations regarding the pandemic but we are hopeful.
We have been very fortunate as the Govemment and RCC has been Incredibly supportive towards
community buildings. We réceived £19,931 in lockdown business grants during the year and during
April 2021 we have received a fvrther £8,000 business restart grant. This may seem like a lot of
money but when one start3 to think about the costs we continued to incur, the maintenance yvoik we
need lo do and the amounl of income we have lost through lack of ability to hire the hall or hold
fundraising events then one begins to S￿ that what the Government has actually done is to help us
keep our heads above water- without these grants the Village Hail could have started to dilapidate
further through lack of funds over the next few years and upgrading the facility might have become
very difficult financially.
Pag8-9-

WING COMMUNITY CENTRE
Annual Re
ort and Accounts 2021
Angle Woods our very réliable eléan8r has been there for us throughout the pandemic providing
COVID Secure cleaning as we need it and we are most grateful to her for being so supportive at this
very difficult time.
My thanks, also. to all those who have served on the Committee during the course of the year namely
Jon Roberts, Helen Cullen. Sarah O'Boyle, Lynne Kitson, Sally Cox and Judith Oakley. Especial
thanks go to Sarah O'Boyle and her family who have been worked so hard on giving the main hall its
transfoming facelift.
We remain very hopeful that the new nomial will enable us to r8surn8 village activities and 8V8nts in
the Village Hall over the course of the next year- especially our Elton John night now billed for
November which everyone was so looking fop4vard to and our Seniors Christmas lunch in December.
Vve would like to involve, coronavirus pemiitting, as many in our community as are able and available
on somè weekends over the summer and autumn to do clearing out. sorting. re-organising, cleaning.
painting and gardening. The plan is to organise these as weekend daytime events where food will be
provided but this is dependent upon ongoing social distancin9 wuirements and whether we continue
at COVID-19 level 3.
Better times are aheadl
Richard TulloGh
Chaiman of the Wing Community Centre Management Committee
May, 2021

WING COMMUNITY CENTRE
Annual Re
rt and Accounts 2021
6 Declaration
In my capacity as Chairman of the Parish Council. the Trustee. I declare thal the Trustee has
approved this report and has authorised me to sign it on behalf of the Trustee.
The Trustee confirm that rt complies with the Charities Act 2011, the Scherne governing the Charity
and the Charities SORP 2005.
The Trustee confirms that it has referred to the guidance contained in the Charity Commission's
general guidance on public benefit when reviewing the Charity's aims and objectives and in planning
Jture funding activities and setting the funding policy for the year.
Signature.........
QJAJ
Name:
Position-
Kenneth Siddle
Chairman of Wing Parish Council, the Trustee
Date:
{qluzl
Page- 11-

WING COMMUNITY CENTRE
Annual Rè
ort and Accounts 2021
Statement of Fln2nclal ActivitiOS
Ststsment of Tru8tse'8 Responslbllltles
For the yoar 0ftd￿ 318t March, 2021.
The Trustee, in pr8paring th8 Statement of Financial Activth'es, for the year ended 31st March,
2021, set out on pages 14 to 19 of the Annual Report and Accounts. has: _
Selected surtable accounting policies and then applied them consistently
Made judgements and estimates that are reasonable and prudent
Ensured that applicable accounting standards have been followed
Prepared the financial statements which give a true and fair view of the Charity's income and
expenditure for the year and rt8 State of affairs as at it's year-end.
The Trustee is responsible for
Keeping proper accounting records which dI￿108e with reasonable accuracy at any time the
financial position of the Charity-
Ensuring that Charity's expenditure is in accordance wrth the Charity's objectives.
Safeguarding the assets.
Taking reasonable steps for the prevention and d8tection of fraud and other irregularities.
l a-ALJo.
Date:
Kenneth Siddle
Chaimian of Vmng Pansh GounGil
Helen Cullen
Win9 Pari¥h GounGillor
Zqlql,.

WING COMMUNITY CENTRE
Annual Re
rt and Accounts 2021
Independent Examiners Report
I report to the Trustee of Wing Community Centre {Charity no.. 512002) on the Accounts for the year
ended 310t March, 2021 as set out on pages 15 to 20 of this Report.
Statsment of Respon8lblllt10s and Basis of Report
As the Charity's Trustee, you ar8 responsible for the preparation of the accounts in accordance with
the requirements of the Charities Act 2011 (Yhe Acr).
I report in respect of my examination of the Charity's Accounts carried out under section 145 of the
2011 Act and in carying out my examination, I have followed all the applicable directions given by the
Charity Comrnlssion under section 145(5)(b) of the A￿.
Indopendont 8xaminerf8 Statement
I have completed my examination. I confimi that no material matters have come to my attention in
conn6Ction with the examination that give me cause to believe that, in any material respect:
the accounting records were not kept in accordan￿ with section 130 of the Charities Act,. or
the Accounts did not accord with the accounting records. or
the Accounts did not comply with the applicable requirements concerning the fom and content
of accounts set out in the Charities (Accounts and Reports) Regulations 2008 othef than any
requirement that the accounts give a 'true and fair, view which is not a matter considered as
part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to
which attention should be drawn in this report in order to enable a proper understanding of the
Accounts to be reached.
Signed by the Examiner
Date:
Paul Kitson
Relevant Profes31onal QuallflGatlon"
Associate Chartered Management Accountant (ACMA)
Page-13-

WING COMMUNITY CENTRE
Annual Ra
ort and Accounts 2021
statement of Financial Activities
For tho yoar ondod 31st March. 2021.
Note Unrestricted Restricted Total Funds
Funds
Funds
2021
Total Funds
2020
Incomlng r￿OurceS
Hall Hir8
Fund Raising
Covid 19 Grants
Other income
TOTAL INCOMING RESOURCES
1,258
1,995
19,931
2,014
25,198
1,258
1,995
19,931
11.629
12,531
25,198
e8ources ox
ended
Hall maintenanGe and repairs
Event costs
Caretaker and Gleaning
Utilities
Internet provision
100 Club costs & prizes
Depreciation
Cyclical repair provision
Resources expended gubtotal
On Charity'8 overheads:.
Insurance cost
Licencing fees
Overhead 3ubtotal
1,342
1,342
1,869
4,626
3,137
2,880
595
873
1,529
655
818
594
420
795
1,328
7,090
818
420
795
1,326
7,090
12,385
1,289
245
1,534
1,289
245
1,534
1.882
344
TOTAL RESOURCES
EXPENDED
13,919
13.919
18,390
Net movement in Funds
Appropriation of funds:
Reserve for New Equip
Transfer upon utilisation
11,279
11,279
7,738
(8.659)
508
(8,659)
(1.502)
(508)
Total Funds brought fotward
9,831
508
10,339
Total Funds carried forwar(I
£12,959
£12 959
£10,339
The notes on pages 16 - 19 form an integral part of these Accounts.

WING COMMUNITY CENTRE
Annual Re
ort and Accounts 2021
8alanc• sheet as at 31¥t March. 2021.
Unrestricted Restrict8d Total Funds
Prior Year
Funds
Funds
2021
2020
Fixed Assets."
Tangible Assets
5,716
5,716
4,565
Currnnt Assets..
Debtors
Cash at bank and in hand
1,141
Total Currnnt A88ets
50,738
50,738
32,644
Current Ll8bilitl•s.'
Creditors falling due within one year 4
18,925
18.925
Net Curront Assets
31,813
31.813
20,795
Other Ilabllltles."
Creditors falling due after more than
one year
(7,481)
(7,481)
(6,591)
Total Net Assets
£18769
Funds of the Charf
Restricted fvnds
Unrestricted funds
Reserve for new equipment
508
9,831
8,430
12,959
17,089
12,959
17,089
Total Charity fund8
£30,048
£18769
The notes on pages 16 -19 fonn an integral part of these Accounts.
These Accounts were approved by the Trustee at it's meeting held on (date) ..........
ZOLI
Kenneth Siddle
Chaimian of Wing Parish Council
Helen Cullen
Wing Parish Councillor
Page-15-

WING COMMUNITY CENTRE
Annual Re
ort and Accounts 2021
Notes to the Accounts
For the year ended 31st March, 2021.
Accounting policies
Basis of preparation and assessment of going concern
These accounts have been prepared under th8 historical cost convention, with items
recognised at cost. The accounts have been prepared in accordan￿ with the Statement of
Recommended Practice.. Accounts'ng and Reporting by Charities preparing their accounts in
accordance with the Financial Reporting StaThJard applicable in the United Kingdom {FRS 102)
issued on 16th July, 2014 and the Financial Reporting Standard applicable in the United
Kingdom and with the Charities Act 2011.
The Gharity constitutes a public benefit entity as defined by the FRS 102.
The Trustee considers that there are no material un￿rtaInlIeS about the Charity's ability to
continue as a going concern. The most significant areas of adjustment and key assumptions
that affect items in the accounts are to do with estimating the liabilities arising from future
cycIicAI repairs.
Incoming Resources
Recognition of incoming
resources
These are included in the Statement of Financial Activities (SOFA)
when:
' the Charity becomes entit￿ to the resources
the Trustee is virtually certain they will re￿1ve the
resources: and
' the monetary value can be measured with sufficient
reliability.
Grants and donations are onty induded in the SOFA when tho
Charity has unconditional entitlement to the resources.
Govemment grants are accounted for on the 'performance
model- method whereby grants with no conditions are recognised
in income when the grant proceeds are re￿iVed or receivable.
The value of any voluntary help receNed is not included in the
account, but is described in the Trustee's annual rèport.
This is included in the accounts when receivable.
Grants and donations
Volunteer help
Investment income
Expondituro and Liability
Liability recognition
Liabilities are recognised as soon as there is a legal or
constructive obligation committing the Charity to pay out
reSoUr￿s.
Include costs of the preparation and examination of statutory
accounts, the costs of Trustee meetings and cost of any legal
advi￿ to the Trustee on govemance or constitutional matters.
Govemanee costs

WING COMMUNITY CENTRE
Annual Re
ort and Accounts 2021
Notes to the Accounts
For th8 yaar anded 31st March. 2021.
l. Accounting policies (continued)
Grants payable without These are On￿ recognised in the accounts when a commitment
perf0mlan￿ conditions
has been made and there are no conditions to be met relating to
the grant which remain in the control of the Charty
A880ts
Property
The land and buildings occupied by the Charity are held in
trust for the Charity by its Trustee, Wing Parish Council. The
property is not valued in these accounts.
These are capitslised rf they Gan be used for more than one
year. They are valued at cost or, if gifted. at the value to the Charity
upon receipt. The assets that have been capitalised are fully
depreciated on a straight line basis, over their estimated useful
lives. The following rates of depreciation have been utilised..
Kitchen equipment
200/0 or 25%
Building improvements
100
Tangible fi'xed assets
for use by charity
Liabiliti
Cyclical Repairs
A provision is maintained to spread the cost of repairs and
maintenance Provision over their useful life. No provision is made for the
replacement of any asset, being the fabric of the building,
fences, walls or car-parking area.
Detalls of certaln ltsms of expendlture
Trustee expenses
None of the Parish Councillors (members of the Parish Council,
the Trustee) or the Treasurer of the Committee were paid or
r8imbursed any expenses.
Professional fee8
The Charity's tumover being more than £25,000 but less that
£1,000,000 meant that there was no statutory requirement for an
audit of these accounts. An Independent Examination was
undertaken by an ACMA who gave his time freely and received
no remuneration.
Employees
The Charrty did not have any employees.
Restricted funds
Monies are beirKJ held on account in respect of these funds.
Transactions with
Related parties
There werè no related paty transactions in year
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WING COMMUNITY CENTRE
Annual R8
ort and Accounts 2021
Notos to tho Accounts
For the year ended 31st March. 2021.
2 Tangible Fixed Assets
The following have been capitalised and depreciated in accordan￿ with the Chanty's
accounting policies:
Equipment
at cost
Buikling
Improvements
at cost
Total
Cost or valuation
As at 1st April, 2020
Additions in year
As at 311t March.
2021
4,802
2,477
7,279
4,210
9,012
2,477
11,489
4,210
reciation
As at 181 April, 2020
Charge for the year
As at 318t March,
2021
3,078
905
1,369
421
4,447
1,326
5,773
3,983
1,790
Net book values as at..
31st March, 2021
311t March. 2020
£3 296
£1,724
£2,420
£2,841
£4,565
The Property, being its land and buildings at 2A Morcott Road, Wing, is held in trust for the
Charity, by the Trustee. No cost or valuation has been ascribed to it in these accounts.
3 Analysis of Debtors
2021
2020
Debtors
Pre-Payments
666
475
364
As at 315t March
£364
£1,141
All the above debtors relate to the unrestricted fund in both years.

WING COMMUNITY CENTRE
Annual R•
ort and Accounts 2021
Notes to the Accounts
For the year ended 318t March, 2021.
4 Analysis of Current and Long Tenn Liabilities
a. Current Liabilities
2021
2020
Cyclical Repair Provision
16.200
15
2,710
10,000
236
1,613
Clients - paid in advance
Accruals
Credits falling due within one
year
£18,925
b. Other Liabilities
Cyclical Repair Provision
2021
2020
As at 11t April, 2020
Payments in the yéar
Charge for the year
As at 31$t March, 2021
Allocation of provision to
amounts due within one year
16,591
15,936
7,090
23,681
655
16,591
(16,200)
(10,000)
Creditors falling due after more
than one year
£7,481
£8,591
This CyGIiGal Repair Provision is to spread the cost of repairs and maintenance over their
useful life. This includes painting the inside and outside of the building, roof repairs, wall and
fencing repairs. Future costs and the timing of the work to be done are estimated.
All the above liabilities relate to the unrestricted fund in both years.
5 Restricted Fund
This fund is in respect of The Birch Good Neighbour Scheme. During the year the donor
redirected use of the remaining funds, with the agreement of the Trustee, to maintenance of
the Village Hall (specifically towards new main hall curtains) and the fund was closed.
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