The Cha�i�� Regi���a�ion N�mbe� i� :- 515143
Ship�on�ho�pe Village Hall Cha�i��
Repo�� and Acco�n��
31 Ma�ch 2022
Shiptonthorpe Village Hall Charit�
Report and accounts for the �ear ended 31 March 2022
Contents
| Page | ||
|---|---|---|
| Charit� information | 1 | |
| Trustees' Annual Report | 1 | |
| Statement of Trustees Responsibilities | 6 | |
| Independent Accountant's Report | 7 | |
| F��d� S�a�e�e���:- | ||
| S�a�emen� of Financial Ac�i�i�ie� | 9 | |
| Mo�emen�� in f�nd� | 10 | |
| Re�en�e F�nd� | 10 | |
| Fi�ed A��e� f�nd� | 10 | |
| Income and E�pendi���e acco�n� | 12 | |
| S�mma�� of f�nd� | 11 | |
| Balance sheet | 13 | |
| Notes to the accounts | 14 |
Shiptonthorpe Village Hall Charit�
Trustees' Annual Report for the �ear ended 31 March 2022
The T����ee� p�e�en� �hei� Repo�� and Acco�n�� fo� �he �ea� ended 31 Ma�ch 2022.
Reference and administrative details
The cha���� �a�e.
The legal name of �he cha�i�� i�:- Ship�on�ho�pe Village Hall Cha�i��.
The cha�i�� i� al�o kno�n b� i�� ope�a�ing name, Ship�on�ho�pe Village Hall.
The cha����'� a�ea �f ��e�a���� a�d UK cha���ab�e �eg����a����.
The cha�i�� i� �egi��e�ed in England & Wale� �i�h �he Cha�i�� Commi��ion in England & Wale� (CCEW) �i�h cha�i�� n�mbe� 515143.
.
The cha�i�� doe� no� ope�a�e in an� o�e��ea� j��i�dic�ion�.
Lega� ����c���e �f �he cha����
Go�e�nance and Managemen�
The cha�i�� i� ope�a�ed �nde� �he ��le� and co�enan�� of �he Lea�e and T���� Deed be��een �he Pa�i�h Co�ncil of Ship�on�ho�pe and �he �����ee� of Ship�on�ho�pe Village Hall adop�ed on �he 24�h Feb��a�� 1984. The �����ee� ha�e �aken ��ch ��ep� a� a�e nece��a�� fo� �he p��po�e of �e��ing in �he Official C���odian fo� Cha�i�ie� all f�eehold and lea�ehold land� and o�he� p�ope��� belonging �o �he cha�i��.
T����ee� ha�e been nomina�ed and elec�ed a� �he Ann�al Gene�al Mee�ing. All T����ee� and commi��ee membe�� gi�e �hei� �ime �ol�n�a�il� and �ecei�e no �em�ne�a�ion o� benefi��. T�o o�gani�a�ion� a�e each en�i�led �o appoin� �ep�e�en�a�i�e membe�� a� follo��: one f�om All Sain��� Pa�ochial Ch��ch Co�ncil, Bo�ling Cl�b, and �h�ee appoin�ed f�om �he Pa�i�h Co�ncil.
1
Shiptonthorpe Village Hall Charit�
Trustees' Annual Report for the �ear ended 31 March 2022
The principal operating address, email and web addresses of the charit� are:-
Ship�on�ho�pe Village Hall
Yo�k Road, Ship�on�ho�pe
Yo�k YO43 3PH
email: info@�hip�on�ho�pe�illagehall.co.�k - �eb�i�e: ���.�hip�on�ho�pe�illagehall.co.�k
The Trustees in office on the date the report was approved were:-
Richa�d Wa�d - Chai�man Tim Bo��on - Vice Chai�man Jan F�eeman - Sec�e�a�� Ian Jeff�e� - T�ea���e� Do�o�h� L�nd Ted Bo��on
The following persons served as Trustees during the �ear ended 31 March 2022 :-
The abo�e �����ee� �e��ed d��ing �he �ea� �o 31 Ma�ch 2022. Ted Bo��on and Gill T��ell �e�e appoin�ed 12 Decembe� 2021. Gill T��ell �e�igned on 22 J�l� 2022.
A� �he Ann�al Gene�al Mee�ing no �����ee� a�e �e�i�ing f�om office
Objects and activities of the charit�
The ������e� �f �he cha���� a� �e� ��� �� ��� g��e����g d�c��e��.
Objec�i�e� and ac�i�i�ie�
The objec�� a�e fo� �he p��po�e� of a �illage hall fo� �he ��e of �he inhabi�an�� of Ship�on�ho�pe and i�� en�i�on� �i�ho�� di��inc�ion of �e�, �e��al o�ien�a�ion, age, di�abili��, na�ionali��, �ace o� poli�ical, �eligio�� o� o�he� opinion�, incl�ding �he ��e of �he p�ope��� fo� mee�ing�, lec���e� and cla��e� and o�he� fo�m� of �ec�ea�ion and lei���e �ime occ�pa�ion in �he in�e�e��� of �ocial �elfa�e and �i�h �he objec� of imp�o�ing �he condi�ion� of life fo� �he �aid inhabi�an��.
The �a�� ac������e� ��de��a�e� d����g �he �ea� �� f���he� �he cha����'� ������e f�� �he ��b��c be�ef��.
We ha�e a �ange of �eekl� e�en�� held a� �he hall f�om fi�ne�� and heal�h �o comm�ni�� g�o�p� and dance. We p�omo�e a n�mbe� of e�en��, incl�ding �he Ch�i��ma� Pan�omime, Comm�ni�� Thea��e, �oi�ee�� and p�b nigh��.
The c�����b����� �f ������ee�� d����g �he �ea�.
The cha�i�� con�i��� of �he �i� T����ee� �ho a�e all �ol�n�ee��.
2
Shiptonthorpe Village Hall Charit�
Trustees' Annual Report for the �ear ended 31 March 2022
The main achievements and performance of the charit� during the �ear.
Thi� �ea� �e ha�e made a n�mbe� of majo� imp�o�emen�� �o �he fab�ic of �he hall and land. Thi� ha� incl�ded �ene�al of a �ooden �p��ng floo�, �he con����c�ion of an a�phal� �opped ca� pa�k and pa�io. The �ein��a�emen� of �he Fi��� Wo�ld Wa� Memo�ial �o commemo�a�e p�pil� of �he old �chool �ho �e�e killed in �hi� conflic�. In��alled a ne� �o�nd ����em, enhanced �he hall ligh�ing and in��alled a WIFI capabili�� fo� e�en�� �aking place in �he g�o�nd� of �he hall.
The d�ffe�e�ce �he cha����'� �e�f���a�ce d����g �he �ea� ha� �ade �� �he be�ef�c�a��e� �f �he cha���� a�d �� ��de� ��c�e��.
The cha�i�� ha� con�in�ed �o ��cce��f�ll� p�o�ide a facili�� �i�hin �he �illage fo� �he benefi� of all local �e�iden�� and �he �ide� comm�ni��. The cha�i�� ope�a�e� �i�ho�� di�c�imina�ion and �elcome� �o�king �i�h local g�o�p� and indi�id�al� �o p�o�ide a �pace �hich can be ��ili�ed b� membe�� of �he comm�ni�� fo� a �a�ie�� of ��e�.
Structure, governance and management of the charit�
The �e�h�d� ��ed �� �ec���� a�d a������ �e� cha���� �����ee�.
Ne� �����ee� a�e �ec��i�ed f�om �he local comm�ni��. Ne� T����ee� a�e appoin�ed in acco�dance �i�h o�� T���� Deed.
The cha����'� �e�a�����h��� ���h �e�a�ed �a���e�.
The Cha�i�� benefi�� f�om �he inp�� and �ol�n�a�� �ime of �he T����ee�. Wi�ho�� �hei� �ime and effo��, �he Cha�i�� �o�ld no� ope�a�e.The T����ee� gi�e �hei� �ime f�eel� in ��ppo�� of �he �a�io�� f�nd �ai�ing aci�i�i�ie� held d��ing �he �ea�.
The T����ee� pa� in f�ll fo� �hei� o�n �icke�/admi��ion co��� and �ef�e�hmen��.
The T����ee�' ba��e�� a�d ad������
Banke�� Vi�gin Mone�, 46 Cone� S��ee�, Yo�k, YO1 9NQ Acco�n�an��
Woolle� & Co, C�o�n Ho��e, Yo�k Road, Ship�on�ho�pe, Yo�k, YO43 3PF
3
Shiptonthorpe Village Hall Charit�
Trustees' Annual Report for the �ear ended 31 March 2022
Financial review
The cha����'� f��a�c�a� �������� a� �he e�d �f �he �ea� e�ded 31 Ma�ch 2022
The financial po�i�ion of �he cha�i�� a� 31 Ma�ch 2022 and compa�a�i�e� fo� �he p�io� pe�iod, a� mo�e f�ll� de�ailed in �he acco�n��, can be ��mma�i�ed a� follo��:-
| De�igna�ed Fi�ed A��e� F�nd� T��a� U��e����c�ed F��d� Re���ic�ed Re�en�e F�nd� T��a� Re����c�ed F��d� Total Funds Un�e���ic�ed Re�en�e F�nd� a�ailable fo� �he gene�al p��po�e� of �he cha�i�� Net income Un�e���ic�ed �e�al�a�ion �e�e��e |
2022 � 3,928 29,659 - 602 30,261 - - 30,261 |
2021 � 11,344 25,580 - 753 26,333 - - 26,333 |
|---|---|---|
F��a�c�a� �e��e� �f �he �������� a� �he �e������g da�e, 31 Ma�ch 2022 .
The �����ee� con�ide� �he financial pe�fo�mance b� �he cha�i�� d��ing �he �ea� �o ha�e been �a�i�fac�o��.
Specific change� in fi�ed a��e�� a�e de�ailed in �he no�e� �o �he acco�n��.
P���c�e� �� �e�e��e�.
The T����ee� e��ima�e �ha� �o keep �he �illage hall ope�a�ional, �he� need a �e�e��e of �5,000 pe� ann�m. Thi� i� �e�ie�ed ann�all�. On �hi� ba�i� �he� ha�e app�o�ima�el� 6 �ea�� �e�ained �e�e��e�, al�ho�gh e�pendi���e can occ�� �ne�pec�edl� and �he T����ee� feel �he� ha�e a con�e��a�i�e a��i��de �o�a�d� �e�e��e� and a�e ca�ef�l no� �o hold e�ce��i�e f�nd� �i�ho�� ea�ma�king �he�e fo� f����e e�pendi���e and p�ojec��.
A�a��ab����� a�d ade��ac� �f a��e�� �f each �f �he f��d�
The boa�d of �����ee� i� �a�i�fied �ha� �he cha�i��'� a��e�� in each f�nd a�e a�ailable and adeq�a�e �o f�lfil i�� obliga�ion� in �e�pec� of each f�nd fo� �he fo�e�eeable f����e.
4
Shiptonthorpe Village Hall Charit�
Trustees' Annual Report for the �ear ended 31 March 2022
P�a�� F�� �he F����e
Summar� of plans for the future and the trustees' perspective of the future direction of the charit�.
Since �he �ea� end, �h�o�gh �hei� membe��hip of �he A��ocia�ion of Village Hall�, �he T����ee� a�e looking �o �ec��e �he Hallma�k Q�alifica�ion �hich �ill gi�e �hem a benchma�k again�� be�� p�ac�ice.
The T����ee� ha�e al�o �nde��aken a �ef�e�h of �he Village Hall logo, b�anding and �eb�i�e and ha�e al�o �pda�ed �hei� CRB polic� �o mee� �he la�e�� legi�la�ion.
The T����ee� a�e al�o looking �o �eplace �he g���e�ing, �offi�� and facia� on �he Village Hall and �ill be �eeking g�an� f�nding �o financiall� ��ppo�� �hi� in d�e co���e. The� a�e al�o looking �o acq�i�e a �mall ��o�age �hed on�i�e �o ho��e eq�ipmen�.
Details of The Independent Examiner
Robe�� Woolle� FCCA, CTA
Membe� of Ce��ified Acco�n�an��
C�o�n Ho��e Yo�k Road Ship�on�ho�pe Ea�� Yo�k�hi�e YO43 3PF
5
Shiptonthorpe Village Hall Charit�
Trustees' Annual Report for the �ear ended 31 March 2022
Statement of Trustees' Responsibilities
The cha�i��'� �����ee� a�e �e�pon�ible fo� �he p�epa�a�ion of �he acco�n�� in acco�dance �i�h �he �e�m� of �he Cha�i�ie� Ac� 2011 and �he Cha�i�ie� (Acco�n�� and Repo���) Reg�la�ion� 2008. No��i�h��anding �he e�plici� �eq�i�emen� in �he e��an� ��a���o�� �eg�la�ion�,�he Cha�i�ie� (Acco�n�� and Repo���) Reg�la�ion� 2008, �o p�epa�e �he financial ��a�emen�� in acco�dance �i�h �he SORP 2005, in �ie� of �he fac� �ha� �he SORP 2005 ha� been �i�hd�a�n, �he T����ee� de�e�mined �o in�e�p�e� �hi� �e�pon�ibili�� a� �eq�i�ing �hem �o follo� c���en� be�� p�ac�ice and p�epa�e �he acco�n�� acco�ding �o �he FRS 102 SORP (S�a�emen� of Recommended P�ac�ice fo� Acco�n�ing and Repo��ing b� Cha�i�ie�) 2015, (a� amended b� �he B�lle�in i���ed in Oc�obe� 2018 and applicable �o all acco�n�ing pe�iod� beginning on o� af�e� 1�� Jan�a�� 2019), (The SORP), .
In pa��ic�la�, cha�i�� la� �eq�i�e� �he T����ee�, if �he� p�epa�e acco�n�� on an acc��al� ba�i�, �o p�epa�e financial ��a�emen�� fo� each financial �ea� �hich gi�e a ���e and fai� �ie� of �he ��a�e of affai�� of �he cha�i�� a� a� �he end of �he financial �ea� and of �he ���pl�� o� defici� of �he cha�i��. In p�epa�ing �ho�e financial ��a�emen�� �he T����ee� a�e �eq�i�ed �o :-
-
�o p�epa�e �he acco�n�� in acco�dance �i�h Uni�ed Kingdom Gene�all� Accep�ed Acco�n�ing P�ac�ice (Uni�ed Kingdom Acco�n�ing S�anda�d� and applicable la�).
-
�elec� ��i�able acco�n�ing policie� and appl� �hem con�i��en�l�;
-
make j�dgemen�� and e��ima�e� �ha� a�e �ea�onable and p��den�;
-
p�epa�e �he financial ��a�emen�� on �he going conce�n ba�i� �nle�� i� i� inapp�op�ia�e
-
�o p�e��me �ha� �he cha�i�� �ill con�in�e in b��ine��;
-
��a�e �he�he� applicable acco�n�ing ��anda�d� and ��a�emen�� of
-
�ecommended p�ac�ice ha�e been follo�ed, ��bjec� �o an� ma�e�ial depa����e� di�clo�ed and e�plained in �he financial ��a�emen��;
The la� �eq�i�e� �ha� �he �����ee� m��� no� app�o�e �he acco�n�� �nle�� �he� a�e �a�i�fied �ha� �he� gi�e a ���e and fai� �ie� of �he ��a�e of affai�� of �he cha�i�� and of �he ���pl�� o� defici� of �he cha�i�� fo� �he �ea�.
The T����ee� a�e al�o �e�pon�ible fo� main�aining adeq�a�e acco�n�ing �eco�d� �hich di�clo�e �i�h �ea�onable acc��ac� a� an� �ime �he financial po�i�ion of �he cha�i�� and �hich a�e ��fficien� �o �ho� and e�plain �he cha�i��'� ��an�ac�ion� and enable �hem �o en���e �ha� �he financial ��a�emen�� compl� �i�h �eg�la�ion� made �nde� �he Cha�i�ie� Ac� 2011. The� a�e al�o �e�pon�ible fo� �afeg�a�ding �he a��e�� of �he cha�i�� and hence fo� �aking �ea�onable ��ep� fo� �he p�e�en�ion and de�ec�ion of f�a�d and o�he� i��eg�la�i�ie�.
The T����ee� a�e al�o �e�pon�ible fo� �he con�en�� of �he T����ee�' �epo��, and �he ��a���o�� �e�pon�ibili�� of �he Independen� E�amine� in �ela�ion �o �he T����ee�' �epo�� i� limi�ed �o e�amining �he �epo�� and en���ing �ha� , on �he face of �he �epo��, �he�e a�e no ma�e�ial incon�i��encie� �i�h �he fig��e� di�clo�ed in �he financial ��a�emen��.
Thi� �epo�� �a� app�o�ed b� �he boa�d of �����ee� on 7 No�embe� 2022.
Richa�d Wa�d
T����ee
6
Shiptonthorpe Village Hall Charit�
Report of the Independent Examiner to the Trustees of the charit� on the accounts for the �ear ended 31 March 2022
I �epo�� �o �he T����ee� on m� e�amina�ion of �he financial ��a�emen�� of �he cha�i�� on page� 9 �o 26 fo� �he �ea� ended 31 Ma�ch 2022 �hich ha�e been p�epa�ed in acco�dance �i�h �he Cha�i�ie� Ac� 2011 (�he Ac�) and �i�h �he Financial Repo��ing S�anda�d 102, (effec�i�e 1�� Jan�a�� 2016) adap�ed �o mee� �he need� of �ninco�po�a�ed o�gani�a�ion�, a� modified b� FRS 102 SORP (S�a�emen� of Recommended P�ac�ice fo� Acco�n�ing and Repo��ing b� Cha�i�ie�) 2015, (a� amended b� �he B�lle�in i���ed in Oc�obe� 2018 and applicable �o all acco�n�ing pe�iod� beginning on o� af�e� 1�� Jan�a�� 2019), (The SORP), p�bli�hed b� �he Cha�i�� Commi��ion in England & Wale� (CCEW) , and �nde� �he hi��o�ical co�� con�en�ion and �he acco�n�ing policie� �e� o�� on page 14.
Respective responsibilities of the Trustees and the Independent Examiner and the basis of the report
A� de�c�ibed on page 6, �o�, �he cha�i��'� T����ee�, a�e �e�pon�ible fo� �he p�epa�a�ion of �he financial ��a�emen�� in acco�dance �i�h �he Cha�i�ie� Ac� 2011 and all o�he� applicable la� and �i�h Uni�ed Kingdom Gene�all� Accep�ed Acco�n�ing P�ac�ice, applicable �o �malle� en�i�ie�, and fo� being �a�i�fied �ha� �he financial ��a�emen�� gi�e a ���e and fai� �ie�.
The T����ee� con�ide� �ha� �he a�di� �eq�i�emen� of Sec�ion 144(1) of �he Cha�i�ie� Ac� 2011 (�he Ac�) doe� no� appl�, and �ha� �he�e i� no �eq�i�emen� in �he Go�e�ning Doc�men� fo� �he cond�c�ing of an a�di�. A� a con�eq�ence, �he T����ee� ha�e elec�ed �ha� �he financial ��a�emen�� be ��bjec� �o independen� e�amina�ion.
Ha�ing �a�i�fied m��elf �ha� �he financial ��a�emen�� a�e no� �eq�i�ed �o be a�di�ed �nde� an� legal p�o�i�ion, o� o�he��i�e, and a�e eligible fo� independen� e�amina�ion, i� i� m� �e�pon�ibili�� �o:-
a) e�amine �he financial ��a�emen�� of �he cha�i�� �nde� Sec�ion 145 of �he Ac�;
b) follo� �he applicable p�oced��e� in �he Di�ec�ion� gi�en b� �he Cha�i�� Commi��ion �nde� �ec�ion 145(5)(b) of �he Ac�.
Basis of Independent Examiner's Statement and scope of work undertaken
I �epo�� in �e�pec� of m� e�amina�ion of �he cha�i��'� financial ��a�emen�� ca��ied o�� �nde� �145 of �he Ac�. In ca���ing o�� m� e�amina�ion, I ha�e follo�ed all �he applicable Di�ec�ion� gi�en b� �he Cha�i�� Commi��ion �nde� �ec�ion 145(5)(b) of �he Ac� �e��ing o�� �he d��ie� of an independen� e�amine� in �ela�ion �o �he cond�c�ing of an independen� e�amina�ion. An independen� e�amina�ion incl�de� a �e�ie� of �he acco�n�ing �eco�d� kep� b� �he cha�i�� and of �he acco�n�ing ����em� emplo�ed b� �he cha�i�� and a compa�i�on of �he financial ��a�emen�� p�e�en�ed �i�h �ho�e �eco�d�. I� al�o incl�de� con�ide�a�ion of an� �n���al i�em� o� di�clo���e� in �he financial ��a�emen��, and �eeking e�plana�ion� f�om �o�, a� T����ee�, conce�ning ��ch ma��e��. The p��po�e of �he e�amina�ion i� �o e��abli�h a� fa� a� po��ible �ha� �he�e ha�e been no b�eache� of cha�i�� legi�la�ion and �ha�, on a �e�� ba�i� of e�idence �ele�an� �o �he amo�n�� and di�clo���e� made, �he financial ��a�emen�� compl� �i�h �he SORP.
The p�oced��e� �nde��aken do no� p�o�ide all �he e�idence �ha� �o�ld be �eq�i�ed in an a�di�, and info�ma�ion ��pplied b� �he T����ee� in �he co���e of �he e�amina�ion i� no� ��bjec�ed �o a�di� �e��� o� enq�i�ie� and doe� no� co�e� all �he ma��e�� �ha� an a�di�o� �o�ld con�ide� in a��i�ing a� an opinion. The planning and cond�c� of an a�di� goe� be�ond �he limi�ed a����ance �ha� an independen� e�amina�ion can p�o�ide
7
Shiptonthorpe Village Hall Charit�
Con�eq�en�l�, I do no� e�p�e�� an a�di� opinion on �he �ie� gi�en b� �he financial ��a�emen��, and in pa��ic�la�, I e�p�e�� no opinion a� �o �he�he� �he financial ��a�emen�� gi�e a ���e and fai� �ie� of �he affai�� of �he cha�i��, and m� �epo�� i� limi�ed �o �he ma��e�� �e� o�� in �he ��a�emen� belo�.
I planned and pe�fo�med m� e�amina�ion �o a� �o �a�i�f� m��elf �ha� �he objec�i�e� of �he independen� e�amina�ion a�e achie�ed and befo�e finali�ing �he �epo�� I ob�ained ��i��en a����ance� f�om �he T����ee� of all ma�e�ial ma��e��.
Independent Examiner's Statement, Report and Opinion
S�bjec� �o �he limi�a�ion� �pon �he �cope of m� �o�k a� de�ailed abo�e, I ha�e comple�ed m� e�amina�ion: and can confi�m �ha�:-
Thi� i� a �epo�� in �e�pec� of an e�amina�ion ca��ied o�� �nde� 145 of �he Ac� and in acco�dance �i�h Di�ec�ion� gi�en b� �he Cha�i�� Commi��ion �nde� �ec�ion 145(5)(b) of �he Ac� �hich ma� be applicable;
and �ha� no ma�e�ial ma��e�� ha�e come �o m� a��en�ion in connec�ion �i�h �he e�amina�ion gi�ing me ca��e �o belie�e �ha� in an� ma�e�ial �e�pec�:-
acco�n�ing �eco�d� �e�e no� kep� in �e�pec� of �he cha�i�� a� �eq�i�ed b� �i�h Sec�ion 130 of The Cha�i�ie� Ac� 2011;
�he financial ��a�emen�� do no� acco�d �i�h �ho�e �eco�d�; o�
�he financial ��a�emen�� do no� compl� �i�h �he applicable �eq�i�emen�� conce�ning �he fo�m and con�en� of acco�n�� �e� o�� in �he Cha�i�ie� (Acco�n�� and Repo���) Reg�la�ion� 2008 o�he� �han an� �eq�i�emen� �ha� �he acco�n�� gi�e a '���e and fai�' �ie�, �hich i� no� a ma��e� con�ide�ed a� pa�� of an independen� e�amina�ion;
ha�e no� been p�epa�ed in acco�dance �i�h �he me�hod� and p�inciple� �e� o�� in �he FRS 102 SORP (S�a�emen� of Recommended P�ac�ice fo� Acco�n�ing and Repo��ing b� Cha�i�ie�) 2015, (a� amended b� �he B�lle�in i���ed in Oc�obe� 2018 and applicable �o all acco�n�ing pe�iod� beginning on o� af�e� 1�� Jan�a�� 2019), (The SORP).
I ha�e no conce�n� and ha�e come ac�o�� no o�he� ma��e�� in connec�ion �i�h �he e�amina�ion �o �hich a��en�ion �ho�ld be d�a�n in �hi� �epo�� in o�de� �o enable a p�ope� �nde���anding of �he financial ��a�emen�� �o be �eached.
Signed:-
Robe�� Woolle� FCCA, CTA - Independen� E�amine�
Ce��ified Acco�n�an��
C�o�n Ho��e To�n S��ee� Ship�on�ho�pe Ea�� Yo�k�hi�e YO43 3PF
Thi� �epo�� �a� �igned on 7 No�embe� 2022
8
Shiptonthorpe Village Hall Charit� - Statement of Financial Activities for the �ear ended 31 March 2022
S�a�e�e�� �f F��a�c�a� Ac������e� f�� �he �ea� e�ded 31 Ma�ch 2022
| Current �ear Unrestricted Funds 2022 � Income & Endowments from: Dona�ion� & Legacie� A1 11,036 Cha�i�able ac�i�i�ie� A2 5,270 O�he� ��ading ac�i�i�ie� A3 10,878 In�e��men�� A4 1 Total income A 27,185 Expenditure on: Rai�ing f�nd� B1 3,612 Cha�i�able ac�i�i�ie� B2 19,645 Total expenditure B 23,257 Net income for the �ear 3,928 Transfers between funds C - Net income after transfers A-B-C 3,928 3,928 Reconciliation of funds:- E Total funds brought forward 26,333 Total funds carried forward 30,261 SORP Ref Net movement in funds |
Current �ear Restricted Funds 2022 � 11,600 - - - 11,600 1,600 10,000 11,600 - - - - - - |
Current �ear Total Funds 2022 � 22,636 5,270 10,878 1 38,785 5,212 29,645 34,857 3,928 - 3,928 3,928 26,333 30,261 |
Prior Year Total Funds 2021 � 24,806 665 - 7 25,478 - 14,134 14,134 11,344 - 11,344 11,344 14,989 26,333 |
|---|---|---|---|
The 'SORP Ref' indica�ed abo�e i� �he cla��ifica�ion of income �e� o�� in �he fo�mal SORP doc�men��. A� �eq�i�ed b� pa�ag�aph 4.60 of �he SORP, �he b�o�gh� fo��a�d and ca��ied fo��a�d f�nd� abo�e ha�e been ag�eed �o �he Balance Shee�.
A �epa�a�e S�a�emen� of To�al Recogni�ed Gain� and Lo��e� i� no� �eq�i�ed a� �hi� ��a�emen� incl�de� all �ecogni�ed gain� and lo��e�.
All �he compa�a�i�e fig��e� �e�e �n�e���ic�ed, �o no de�ailed anal��i� of �he compa�a�i�e fig��e� i� �eq�i�ed �o compl� �i�h �he B�lle�in i���ed in Oc�obe� 2018.
All ac�i�i�ie� de�i�e f�om con�in�ing ope�a�ion�
The notes attached on pages 14 to 26 form an integral part of these accounts.
9
Shiptonthorpe Village Hall Charit� - Statement of Financial Activities for the �ear ended 31 March 2022
Shiptonthorpe Village Hall Charit� - Resources applied in the �ear ended 31 March 2022 towards fixed assets for Charit� use:-
| F�nd� gene�a�ed in �he �ea� a� de�ailed in �he SOFA Re�o��ce� applied on f�nc�ional fi�ed a��e�� O�he� applica�ion� of f�nd� Net resources available to fund charitable activities |
2022 � 3,928 - - 3,928 |
2021 � 10,591 753 - 11,344 |
|---|---|---|
The �e�o��ce� applied on fi�ed a��e�� fo� cha�i�� ��e �ep�e�en�� �he co�� of addi�ion� le�� p�oceed� of an� di�po�al�.
The notes attached on pages 14 to 26 form an integral part of these accounts.
Movements in revenue and capital funds for the �ear ended 31 March 2022
Revenue accumulated funds
| Acc�m�la�ed f�nd� b�o�gh� fo��a�d (F�om)/To �n�e���ic�ed �e�en�e f�nd� Closing revenue funds Fixed asset funds A� 1 Ap�il T�an�fe� (�o)/f�om �e�en�e f�nd� At 31 March Recogni�ed gain� and lo��e� befo�e ��an�fe�� |
Unrestricted Funds 2022 � 25,580 3,928 29,508 151 29,659 Designated Funds 2022 � 753 (151) 602 |
Restricted Funds 2022 � - - - - - Restricted Funds 2022 � - - - |
Total Funds 2022 � 25,580 3,928 29,508 151 29,659 Total Funds 2022 � 753 (151) 602 |
Last �ear Total Funds 2021 � 14,989 11,344 26,333 (753) 25,580 Last �ear Total Funds 2021 � - 753 753 |
|---|---|---|---|---|
The p��po�e� of �he ��an�fe�� �o fi�ed a��e� f�nd� a�e de�c�ibed in No�e 20 �o �he acco�n�� and �nde� �he acco�n�ing polic� 'Acco�n�ing fo� capi�al g�an�� and fi�ed a��e� f�nd�'.
10
Shiptonthorpe Village Hall Charit� - Statement of Financial Activities for the �ear ended 31 March 2022
| Summar� of funds Unrestricted Restricted and Funds Designated funds 2022 2022 � � Re�en�e acc�m�la�ed f�nd� 29,659 - Fi�ed a��e� f�nd� 602 - Re�al�a�ion �e�e��e f�nd - - Total funds 30,261 - |
Total Funds 2022 � 29,659 602 - 30,261 |
Last Year Total Funds 2021 � 25,580 753 - 26,333 |
|---|---|---|
The notes attached on pages 14 to 26 form an integral part of these accounts.
11
Shiptonthorpe Village Hall Charit� - Statement of Financial Activities for the �ear ended 31 March 2022
Shiptonthorpe Village Hall Charit�
Income and Expenditure Account for the �ear ended 31 March 2022 as required b� the Companies Act 2006
| I�c��e Income f�om ope�a�ion� In�e�e�� �ecei�able Gross income in the �ear before exceptional items Gross income in the �ear including exceptional items E��e�d����e Cha�i�able e�pendi���e, e�cl�ding dep�ecia�ion and amo��i�a�ion Dep�ecia�ion and amo��i�a�ion Go�e�nance co��� Total expenditure in the �ear Ta� on ���pl�� on o�dina�� ac�i�i�ie� Retained surplus for the financial �ear All ac�i�i�ie� de�i�e f�om con�in�ing ope�a�ion� Net income after tax in the financial �ear Net income before tax in the financial �ear In�e��men� income |
2022 � 38,784 1 38,785 38,785 29,109 151 385 34,857 3,928 - 3,928 3,928 |
2021 � 25,471 7 25,478 25,478 14,134 - - 14,134 11,344 - 11,344 11,344 |
|---|---|---|
In acco�dance �i�h �he p�o�i�ion� of �he Companie� Ac� 2006, �he heading� and ��bheading� ��ed in �he Income and E�pendi���e acco�n� ha�e been adap�ed �o �eflec� �he �pecial na���e of �he cha�i��'� ac�i�i�ie�.
The notes attached on pages 14 to 26 form an integral part of these accounts.
12
Shiptonthorpe Village Hall Charit� - Balance Sheet as at 31 March 2022
| No�e SORP Ref 2022 � Fixed assets A Tangible a��e�� 10 A2 602 Current assets B S�ock� B1 314 49 Ca�h a� bank and in hand B4 29,792 25,531 Total current assets 30,106 25,580 Creditors: amounts falling due within one �ear 12 C1 (447) - Net current assets 29,659 The total net assets of the charit� 30,261 Re���ic�ed Re�en�e F�nd� 18 D2 - - Unrestricted Funds Un�e���ic�ed Re�en�e F�nd� 18 D3 29,659 25,580 Un�e���ic�ed Re�al�a�ion Re�e��e 29,659 Designated Funds De�igna�ed Fi�ed A��e� F�nd� 18 D3 602 602 753 Total charit� funds 30,261 The total net assets of the charit� are funded b� the funds of the charit�, as follows:- |
2021 � 753 25,580 26,333 25,580 753 26,333 |
|---|---|
The 'SORP Ref' indica�ed abo�e i� �he cla��ifica�ion of Balance Shee� i�em� a� �e� o�� in �he fo�mal SORP doc�men��. A� �eq�i�ed b� pa�ag�aph 4.60 of �he SORP, �he b�o�gh� fo��a�d and ca��ied fo��a�d f�nd� abo�e ha�e been ag�eed �o �he SOFA..
The T����ee� ackno�ledge �hei� �e�pon�ibili�ie� fo� compl�ing �i�h �he �eq�i�emen�� of cha�i�� legi�la�ion �i�h �e�pec� �o acco�n�ing �eco�d� and �he p�epa�a�ion of acco�n��.
The cha�i�� i� ��bjec� �o Independen� E�amina�ion �nde� cha�i�� legi�la�ion, and �he �epo�� of �he Independen� E�amine� i� on page 8.
The T����ee� a�e �a�i�fied �ha�, al�ho�gh �he cha�i�� i� no� �egi��e�ed �nde� �he Companie� Ac��, if i� �e�e �o �egi��e�ed, i� �o�ld be eligible �o p�epa�e acco�n�� in acco�dance �i�h �he p�o�i�ion� in Pa�� 15 of �he Companie� Ac� 2006. applicable �o companie� ��bjec� �o �he �mall companie� �egime.
Richard Waud
T����ee
App�o�ed b� �he boa�d of �����ee� on 7 No�embe� 2022
The notes attached on pages 14 to 26 form an integral part of these accounts.
13
Shiptonthorpe Village Hall Charit�
Notes to the Accounts for the �ear ended 31 March 2022
1 Accounting policies
P���c�e� �e�a���g �� �he ���d�c���� �f �he acc�����.
Basis of preparation and accounting convention
The acco�n�� ha�e been p�epa�ed on �he acc��al� ba�i�, �nde� �he hi��o�ical co�� con�en�ion, and in acco�dance �i�h �he Financial Repo��ing S�anda�d 102, (effec�i�e 1�� Jan�a�� 2016) and 'FRS 102 SORP (S�a�emen� of Recommended P�ac�ice fo� Acco�n�ing and Repo��ing b� Cha�i�ie�) 2015, (a� amended b� �he B�lle�in i���ed in Oc�obe� 2018 and applicable �o all acco�n�ing pe�iod� beginning on o� af�e� 1�� Jan�a�� 2019), (The SORP), p�bli�hed b� �he Cha�i�� Commi��ion in England & Wale� (CCEW) , effec�i�e Jan�a�� 2016, , and in acco�dance �i�h all applicable la� in �he cha�i��'� j��i�dic�ion of �egi���a�ion, e�cep� �ha� �he cha�i�� ha� p�epa�ed �he financial ��a�emen�� in acco�dance �i�h �he FRS 102 SORP (S�a�emen� of Recommended P�ac�ice fo� Acco�n�ing and Repo��ing b� Cha�i�ie�) 2015, (a� amended b� �he B�lle�in i���ed in Oc�obe� 2018 and applicable �o all acco�n�ing pe�iod� beginning on o� af�e� 1�� Jan�a�� 2019), (The SORP), in p�efe�ence �o �he p�e�io�� SORP, �he SORP 2005, �hich ha� been �i�hd�a�n, no��i�h��anding �he fac� �ha� �he e��an� ��a���o�� �eg�la�ion�, �he Cha�i�ie� (Acco�n�� and Repo���) Reg�la�ion� 2008 �efe� e�plici�l� �o �he SORP 2005. Thi� ha� been done �o acco�d �i�h c���en� be�� p�ac�ice.
Going Concern
The cha�i�able ac�i�i�ie� a�e en�i�el� dependen� on con�in�ing g�an� aid and �ol�n�a�� dona�ion� a� �ell a� ��ading �e�en�e�. A� a con�eq�ence, �he going conce�n ba�i� i� dependen� on �he f����e flo� of �he�e �nce��ain f�nding ���eam�. The T����ee� a�e no� a�a�e of an� ma�e�ial �nce��aini�e� abo�� �he cha�i��'� abili�� �o con�in�e a� a going conce�n.
Risks and future assumptions
The cha�i�� i� a p�blic benefi� en�i��.
P���c�e� �e�a���g �� ca�eg���e� �f ��c��e a�d ��c��e �ec�g������.
Nature of income
G�o�� income �ep�e�en�� �he �al�e, ne� of �al�e added �a� and di�co�n��, of good� p�o�ided �o c���ome�� and �o�k ca��ied o�� in �e�pec� of �e��ice� p�o�ided �o c���ome��.
Categories of Income
Income i� ca�ego�i�ed a� income f�om e�change ��an�ac�ion� (con��ac� income) and income f�om non-e�change ��an�ac�ion� (gif��), in�e��men� income and o�he� income.
Income from exchange transactions i� �ecei�ed b� �he cha�i�� fo� good� o� �e��ice� ��pplied �nde� con��ac� o� �he�e en�i�lemen� i� ��bjec� �o f�lfilling pe�fo�mance �ela�ed condi�ion�. The income �he cha�i�� �ecei�e� i� app�o�ima�el� eq�al in �al�e �o �he good� o� �e��ice� ��pplied b� �he cha�i�� �o �he p��cha�e�.
Income from a non-exchange transaction i� �he�e �he cha�i�� �ecei�e� �al�e f�om �he dono� �i�ho�� p�o�iding eq�al �al�e in e�change, and incl�de� dona�ion� of mone�, good� and �e��ice� f�eel� gi�en �i�ho�� gi�ing eq�al �al�e in e�change.
14
Shiptonthorpe Village Hall Charit�
Notes to the Accounts for the �ear ended 31 March 2022
Income recognition
Income, �he�he� f�om e�change o� non e�change ��an�ac�ion�, i� �ecogni�ed in �he ��a�emen� of financial ac�i�i�ie� (SOFA) on a �ecei�able ba�i�, �hen a ��an�ac�ion o� o�he� e�en� �e��l�� in an inc�ea�e in �he cha�i���� a��e�� o� a �ed�c�ion in i�� liabili�ie� and onl� �hen �he cha�i�� ha� legal en�i�lemen�, �he income i� p�obable and can be mea���ed �eliabl�.
Income ��bjec� �o �e�m� and condi�ion� �hich m��� be me� befo�e �he cha�i�� i� en�i�led �o �he �e�o��ce� i� no� �ecogni�ed �n�il �he condi�ion� ha�e been me�.
All income i� acco�n�ed fo� g�o��, befo�e ded�c�ing an� �ela�ed fee� o� co���.
Accounting for deferred income and income received in advance
Whe�e �e�m� and condi�ion� �ela�ing �o income ha�e no� been me� o� �nce��ain�� e�i��� a� �o �he�he� �he cha�i�� can mee� an� �e�m� o� condi�ion� o�he��i�e �i�hin i�� con��ol, income i� no� �ecogni�ed b�� i� defe��ed a� a liabili�� �n�il i� i� p�obable �ha� �he �e�m� o� condi�ion� impo�ed can be me�.
An� g�an� �ha� i� ��bjec� �o pe�fo�mance-�ela�ed condi�ion� �ecei�ed in ad�ance of deli�e�ing �he good� and �e��ice� �eq�i�ed b� �ha� condi�ion, o� i� ��bjec� �o �nme� condi�ion� �holl� o���ide �he con��ol of �he �ecipien� cha�i��, i� acco�n�ed fo� a� a liabili�� and �ho�n on �he balance �hee� a� defe��ed income. Defe��ed income i� �elea�ed �o income in �he �epo��ing pe�iod in �hich �he pe�fo�mance-�ela�ed o� o�he� condi�ion� �ha� limi� �ecogni�ion a�e me�.
When income f�om a g�an� o� dona�ion ha� no� been �ecogni�ed d�e �o �he condi�ion� appl�ing �o �he gif� no� being �holl� �i�hin �he con��ol of �he �ecipien� cha�i��, i� i� di�clo�ed a� a con�ingen� a��e� if �eceip� of �he g�an� o� dona�ion i� p�obable once �ho�e condi�ion� a�e me�.
Whe�e �ime �ela�ed condi�ion� a�e impo�ed o� implied b� a f�nde�, �hen �he income i� appo��ioned �o �he �ime pe�iod� conce�ned,and, �he�e applicable, i� acco�n�ed fo� a� a liabili�� and �ho�n on �he balance �hee� a� defe��ed income. When g�an�� a�e �ecei�ed in ad�ance of �he e�pendi���e on �he ac�i�i�� f�nded b� �hem, b�� �he�e a�e no �pecific �ime �ela�ed condi�ion�, �hen �he income i� no� defe��ed.
An� condi�ion �ha� allo�� fo� �he �eco�e�� b� �he dono� of an� �ne�pended pa�� of a g�an� doe� no� p�e�en� �ecogni�ion of �he income conce�ned, b�� a liabili�� �o an� �epa�men� i� �ecogni�ed �hen �epa�men� become� p�obable.
Donated goods, facilities and services
Donated fixed assets a�e �ecogni�ed a� �he c���en� fai� �al�e. All ��ch dona�ion� a�e �ecogni�ed a� dona�ion income, and debi�ed �o fi�ed a��e��.
P���c�e� �e�a���g �� e��e�d����e �� g��d� a�d �e���ce� �����ded �� �he cha����.
Recognition of liabilities and expenditure
A liabili��, and �he �ela�ed e�pendi���e, i� �ecogni�ed �hen a legal o� con����c�i�e obliga�ion e�i��� a� a �e��l� of a pa�� e�en�, and �hen i� i� mo�e likel� �han no� �ha� a ��an�fe� of economic benefi�� �ill be �eq�i�ed in �e��lemen�, and �hen �he amo�n� of �he obliga�ion can be mea���ed o� �eliabl� e��ima�ed..
15
Shiptonthorpe Village Hall Charit�
Notes to the Accounts for the �ear ended 31 March 2022
Liabili�ie� a�i�ing f�om f����e f�nding commi�men�� and con����c�i�e obliga�ion�, incl�ding pe�fo�mance �ela�ed g�an��, �he�e �he �iming o� �he amo�n� of �he f����e e�pendi���e �eq�i�ed �o �e��le �he obliga�ion a�e �nce��ain, gi�e �i�e �o a p�o�i�ion in �he acco�n��, �hich i� �e�ie�ed a� �he acco�n�ing �ea� end. The p�o�i�ion i� inc�ea�ed �o �eflec� an� inc�ea�e� in liabili�ie�, and i� dec�ea�ed b� �he ��ili�a�ion of an� p�o�i�ion �i�hin �he pe�iod, and �e�e��ed if an� p�o�i�ion i� no longe� �eq�i�ed. The�e mo�emen�� a�e cha�ged o� c�edi�ed �o �he �e�pec�i�e f�nd� and ac�i�i�ie� �o �hich �he p�o�i�ion �ela�e�.
Allocating costs to activities
Di�ec� co��� �ha� a�e �pecificall� �ela�ed �o an ac�i�i�� a�e alloca�ed �o �ha� ac�i�i��. Sha�ed di�ec� co��� and ��ppo�� co��� a�e appo��ioned be��een ac�i�i�ie�.
The ba�i� fo� appo��ionmen�, �hich i� con�i��en�l� applied, and p�opo��iona�e �o �he ci�c�m��ance�, i� :-
Premises related costs - on �he p�opo��ion of floo� a�ea occ�pied b� a pa��ic�la� ac�i�i��.
Non specific support costs - on �he ba�i� of �he ��age of �e�o��ce�, in �e�m� of �ime �aken, capaci�� ��ed, �eq�e�� made o� o�he� mea���e�
Volunteers
In acco�dance �i�h �he SORP, and in �ecogni�ion of �he diffic�l�ie� in placing a mone�a�� �al�e on �he con��ib��ion f�om �ol�n�ee��, �he con��ib��ion of �ol�n�ee�� i� no� incl�ded �i�hin �he income of �he cha�i��.
Ho�e�e�, �he �����ee� �al�e �he �ignifican� con��ib��ion made �o �he ac�i�i�ie� of �he cha�i�� b� �npaid �ol�n�ee�� and �hi� i� de�c�ibed mo�e f�ll� in No�e 6.
P���c�e� �e�a���g �� a��e��, ��ab�����e� a�d ���������� a�d ��he� �a��e��.
Ta�g�b�e f��ed a��e��
Tangible fi�ed a��e�� a�e mea���ed a� �hei� o�iginal co�� �al�e, o� ��b�eq�en� �e�al�a�ion, o� if dona�ed, a� de�c�ibed abo�e. Co�� �al�e incl�de� all co��� e�pended in b�inging �he a��e� in�o i�� in�ended �o�king condi�ion.
Dep�ecia�ion ha� been p�o�ided a� �he follo�ing �a�e� in o�de� �o ��i�e off �he a��e�� �o �hei� an�icipa�ed �e�id�al �al�e o�e� �hei� e��ima�ed ��ef�l li�e�.
Plan� and machine��
20% W�i�ing do�n �al�e
A �eg�la� ann�al �e�ie� of �he likelihood of a��e� impai�men� i� �nde��aken.
Accounting for capital grants and fixed asset funds.
Gif�� of �angible fi�ed a��e�� o� g�an�� of a capi�al na���e, gi�en fo� �he p��po�e� of acq�i�ing �pecific a��e�� �o be f�ll� ��ili�ed in �he f���he�ance of �he objec�� of �he cha�i��, a�e c�edi�ed �o fi�ed a��e� f�nd� af�e� �he dona�ed a��e� ha� been �ecei�ed o� ��m� ha�e been p�ope�l� e�pended on �he �e���ic�ed p��po�e.
16
Shiptonthorpe Village Hall Charit�
Notes to the Accounts for the �ear ended 31 March 2022
Whe�e �he �e�m� of �he gif� �eq�i�e �he cha�i�� �o hold �he a��e� on an ongoing ba�i� fo� a �pecific p��po�e, �hen �he fi�ed a��e� f�nd �o c�ea�ed i� ca�ego�i�ed a� a �e���ic�ed fi�ed a��e� f�nd, and �he �ele�an� �e���ic�ion� a�e no�ed in �he fi�ed a��e� no�e 10.
Whe�e �he �e�m� of �he gif� a�e me� once �he a��e� i� acq�i�ed, �o allo�ing �he cha�i�� �o ��e �he a��e� on an �n�e���ic�ed ba�i�, incl�ding �he �igh� �o �ecei�e �he p�oceed� of an� f����e �ale of �he a��e� on an �n�e���ic�ed ba�i�, �hen �he fi�ed a��e� f�nd �o c�ea�ed i� ca�ego�i�ed a� a de�igna�ed fi�ed a��e� f�nd.
When a��e�� a�e acq�i�ed fo� �he f���he�ance of �he cha�i��'� objec��, ��ili�ing �he cha�i��'� o�n �n�e���ic�ed f�nd�, a ��an�fe� i� made f�om �n�e���ic�ed f�nd� �o a de�igna�ed fi�ed a��e� f�nd.
Whe�he� acq�i�ed �i�h �n�e���ic�ed o� �e���ic�ed f�nd�, �he a��e� acq�i�ed i� ini�iall� �ho�n in �he balance �hee� a� �he f�ll co�� of acq�i�i�ion o� ��b�eq�en� �e�al�a�ion.
A� �he �ela�ed a��e�� a�e dep�ecia�ed, in acco�dance �i�h �he dep�ecia�ion polic�,in o�de� �o �eflec� �he dim�ni�ion in �he a��e�,a ��an�fe� i� made f�om �he �ele�an� fi�ed a��e� f�nd� �o ei�he� �n�e���ic�ed o� �e���ic�ed �e�en�e f�nd�, a� app�op�ia�e �o �he �e�m� of �he o�iginal gif�, if an�.
The effec� of �hi� polic� i� �ha� �he agg�ega�e of all fi�ed a��e� f�nd� �hall eq�a�e �o �he ne� book �al�e of fi�ed a��e��.
In �he fi��� �ea� �ha� �hi� polic� �a� adop�ed, a ��an�fe� �o fi�ed a��e� f�nd� �a� made eq�i�alen� �o �he ne� book �al�e of �he a��e��.
An� �e�id�al liabili�� �o �he dono� a�i�ing f�om, fo� e�ample, �he a��e�'� f����e �ale, i� di�clo�ed a� a con�ingen� liabili�� �nle�� �he e�en� �ha� �o�ld ��igge� �epa�men� of �he g�an� become� p�obable in �hich ca�e a liabili�� fo� �epa�men� i� �ecogni�ed.
In�ofa� a� �hi� polic� �ela�e� �o Go�e�nmen� g�an�� and �o �he e��en� �ha� i� ma� be a depa����e f�om �he FRS 102 SORP (S�a�emen� of Recommended P�ac�ice fo� Acco�n�ing and Repo��ing b� Cha�i�ie�) 2015, (a� amended b� �he B�lle�in i���ed in Oc�obe� 2018 and applicable �o all acco�n�ing pe�iod� beginning on o� af�e� 1�� Jan�a�� 2019), (The SORP), ��ch depa����e i� j���ified on �he ba�i� �ha� i� i� in o�de� �o compl� �i�h �he SORP.
Debtors
Deb�o�� a�e mea���ed a� �hei� �eco�e�able amo�n�� a� �he balance �hee� da�e.
Creditors and provisions
C�edi�o�� a�e acco�n�ed fo� on �he ba�i� of �he amo�n�� o�ing a� �he balance �hee� da�e.
Financial instruments including cash and bank balances
Ca�h and bank balance� held b� �he cha�i�� a�e incl�ded a� �he amo�n� ac��all� held and co�n�ed a� �he �ea� end.
2 Liabilit� to taxation
The T����ee�con�ide��ha��he cha�i���a�i�fie��he �e����e�o��in Pa�ag�aph 1 Sched�le 6 of �he Finance Ac� 2010 fo�UK co�po�a�ion �a�p��po�e�. Acco�dingl�, �he Cha�i��i�po�en�iall�e�emp�f�om �a�a�ion in �e�pec�of income o�capi�al gain��ecei�ed �i�hin ca�ego�ie�co�e�ed b�chap�e�3 pa��11 of �he Co�po�a�ion Ta�Ac�2010 o� Sec�ion 256 of �he Ta�a�ion of Cha�geable Gain�Ac�1992, �o �he e��en��ha���ch income o�gain�a�e applied e�cl��i�el�on �he �pecific cha�i�able objec��of �he cha�i��and fo�no o�he�p��po�e. Val�e Added Ta�i�no� �eco�e�able b� �he cha�i��, and i� �he�efo�e incl�ded in �he �ele�an� co��� in �he S�a�emen� of Financial Ac�i�i�ie�.
17
Shiptonthorpe Village Hall Charit�
Notes to the Accounts for the �ear ended 31 March 2022
3 Winding up or dissolution of the charit�
If �pon �inding �p o�di��ol��ion of �he cha�i���he�e �emain an�a��e��, af�e��he �a�i�fac�ion of all deb��and liabili�ie�, �he a��e���ep�e�en�ed b��he acc�m�la�ed f�nd �hall be ��an�fe��ed �o �ome o�he�cha�i�able bod�o� bodie� ha�ing �imila� objec�� �o �he cha�i�� o� a� di�ec�ed b� �he T���� Deed.
4 Significance of financial instruments to the charit�'s position
The�e a�e no financial in����men�� �hich ha�e a bea�ing on �he ope��a�ion� of �he cha�i��.
5 Net surplus before tax in the financial �ear
| Net surplus before tax in the financial �ear | ||
|---|---|---|
| 2022 | 2021 | |
| � | � | |
| The ne� ���pl�� befo�e �a� in �he financial �ea� i� ��a�ed af�e� cha�ging:- | ||
| Dep�ecia�ion of o�ned fi�ed a��e�� | 151 | - |
66 The contribution of volunteers
The cha�i�� depend� on �he ��ppo�� of i�� �ol�n�ee��, �hich i� m�ch app�ecia�ed. The a��angemen�� �i�h �he �ol�n�ee�� a�e diffic�l� �o �al�e p�eci�el� in mone�a�� �e�m� and ha�e no� been �ecogni�ed in �he S�a�emen� of Financial Ac�i�i�ie�. The �ol�n�ee�� and �he cha�i�� accep� and ag�ee �ha� no con��ac� of emplo�men� i� c�ea�ed b� �he�e a��angemen��.
7 Staff costs and emoluments
| Sa�a�� c���� G�o�� Sala�ie� e�cl�ding �����ee� and ke� managemen� pe��onnel |
2022 2021 � � - - |
|---|---|
| Total salaries, wages and related costs | - - |
| The a�e�age n�mbe� of pa�� �ime ��aff emplo�ed in �he �ea� �a� - - The e��ima�ed f�ll �ime eq�i�alen� n�mbe� of all ��aff emplo�ed in �he �ea� �a� - - The e����a�ed e����a�e�� ���be� �f f��� ���e ��aff de����ed �� d�ffe�e�� ac������e� �� �he �ea� �a�:- Engaged on managemen� and admini���a�ion - - |
|
| The e����a�ed f��� ���e e����a�e�� ���be� �f a�� ��aff e�����ed a� ab��e | - - |
Nei�he� �he �����ee� no� an� pe��on� connec�ed �i�h �hem ha�e �ecei�ed an� �em�ne�a�ion f�om �he cha�i�� o� an� �ela�ed en�i��, ei�he� in �he c���en� o� p�io� �ea�.
No emplo�ee� �ecei�ed emol�men�� (e�cl�ding pen�ion co���) in e�ce�� of �60,000 pe� ann�m.
18
Shiptonthorpe Village Hall Charit�
Notes to the Accounts for the �ear ended 31 March 2022
8 Remuneration and pa�ments to Trustees and persons connected with them
No �����ee� o� pe��on� connec�ed �i�h �hem �ecei�ed an� �em�ne�a�ion f�om �he cha�i��, o� an� �ela�ed en�i��.
E�pen�e� �eimb���ed �o T����ee� in �he �ea� amo�n�ed �o �1,848 (2021 : �0)
The amo�n�� �e�e paid f�om o�� of pocke� e�pen�e� fo� �o��ine ��nning co��� of �he cha�i��.
The n�mbe� of �����ee� �o �hom e�pen�e� �e�e �e-imb���ed �a� ��o (2021 : none)
9 Deferred income - Unrestricted and Designated funds
| C���e�� Yea� Depo�i�� fo� �en�� and �icke� �ale� Total The�e defe��al� a�e incl�ded in c�edi�o�� 10 Tangible fixed assets C���e�� Yea� Cost A� 1 Ap�il 2021 Addi�ion� At 31 March 2022 Depreciation A� 1 Ap�il 2021 Cha�ge fo� �he �ea� At 31 March 2022 Net book value At 31 March 2022 At 31 March 2021 |
Opening Deferrals � - - |
Released from prior �ears � - - Land and Buildings � - - - - - - - - |
Received less released in �ear � - - 2022 � 60 Plant & Machiner� � 753 - 753 - 151 151 602 753 |
Deferred Deferred at �ear end at �ear end � � 60 60 60 60 2021 � - Motor Vehicles Total � � - 753 - - - - 753 - - - 151 - - 151 - 602 - 753 |
|---|---|---|---|---|
19
Shiptonthorpe Village Hall Charit�
Notes to the Accounts for the �ear ended 31 March 2022
11 Debtors
| 12 13 **14 ** |
P�epa�men�� and acc��ed income | 2022 2021 � � - - |
||
|---|---|---|---|---|
| Creditors: amounts falling due within one �ear T�ade c�edi�o�� Acc��al� Defe��ed Income - Un�e���ic�ed & de�igna�ed f�nd� PAYE, NIC VAT and o�he� �a�e� Revaluation reserve C���e�� �ea� At 1 April 2021 At 31 March 2022 Income and Expenditure account summar� At 1 April 2021 S��pl�� af�e� �a� fo� �he �ea� At 31 March 2022 |
Current �ear Unrestricted Funds 2022 � - - |
Current �ear Restricted Funds 2022 � - - |
2022 2021 � � 2 - 385 - 60 - - - 447 - Current �ear Prior Year Total Funds Total Funds 2022 2021 � � - - - - 2022 2021 � � 26,333 14,989 3,928 11,344 30,261 26,333 |
15 Post balance sheet events
The�e �e�e no po�� balance �hee� e�en��.
16 Related part� transactions
The�e �e�e no ��an�ac�ion� �i�h �ela�ed pa��ie� in �he �ea� �i�h �he e�cep�ion of �he �����ee� e�pen�e� �hich a�e di�clo�ed in �he no�e� abo�e. Addi�ional �efe�ence �o �ela�ed pa��ie� i� made in �he T����ee� Repo��.
20
Shiptonthorpe Village Hall Charit�
Notes to the Accounts for the �ear ended 31 March 2022
17 Particulars of how particular funds are represented b� assets and liabilities
| At 31 March 2022 Tangible Fi�ed A��e�� C���en� A��e�� C���en� Liabili�ie� At 1 April 2021 Tangible Fi�ed A��e�� C���en� A��e�� C���en� Liabili�ie� |
Unrestricted funds � (151) 30,106 (447) 29,508 Unrestricted funds � - 25,580 - 25,580 |
Designated funds � 753 - 753 Designated funds � 753 - - 753 |
Restricted Total funds Funds � � - 602 - 30,106 - (447) - 30,261 Restricted Total funds Funds � � - 753 - 25,580 - - - 26,333 |
|---|---|---|---|
18 Change in total funds over the �ear as shown in Note 17 , anal�sed b� individual funds
| U��e����c�ed a�d de��g�a�ed f��d�:- Un�e���ic�ed Re�en�e F�nd� Un�e���ic�ed Re�al�a�ion Re�e��e De�igna�ed Fi�ed A��e� F�nd� Total unrestricted and designated funds Re���ic�ed f�nd�:- Re���ic�ed Re�en�e f�nd Total charit� funds |
Funds brought forward from 2021 � 25,580 - 753 26,333 - 26,333 |
Movement in funds in 2022 See Note 19 � 3,928 - - 3,928 - 3,928 |
Funds carried forward to 2023 � � 151 29,659 - - (151) 602 - 30,261 - - - 30,261 Transfers between funds in 2022 |
|---|---|---|---|
21
Shiptonthorpe Village Hall Charit�
Notes to the Accounts for the �ear ended 31 March 2022 19 Anal�sis of movements in funds over the �ear as shown in Note 18
| U��e����c�ed a�d de��g�a�ed f��d�:- Un�e���ic�ed Re�en�e F�nd� Re���ic�ed Re�en�e F�nd� |
Income Expenditure 2022 2022 � � 27,185 (23,257) 11,600 (11,600) 38,785 (34,857) |
Other Gains & Movement Losses in funds 2022 2022 � � - 3,928 - - - 3,928 |
|---|---|---|
20 The purposes for which the funds
U��e����c�ed a�d de��g�a�ed f��d�:-
Un�e���ic�ed Re�en�e F�nd�
The�e f�nd� a�e held fo� �he mee�ing �he objec�i�e� of �he cha�i��, and �o p�o�ide �e�e��e� fo� f����e ac�i�i�ie�, and , ��bjec� �o cha�i�� legi�la�ion, a�e f�ee f�om all �e���ic�ion� on �hei� ��e.
Un�e���ic�ed Re�al�a�ion Re�e��e
Thi� f�nd �ep�e�en�� �he �n�e���ic�ed ���pl�� a�i�ing on �he �e�al�a�ion of �he cha�i��'� a��e��.
De�igna�ed Re�en�e F�nd�
The p��po�e of �he�e f�nd� i� de�c�ibed �nde� �he acco�n�ing polic� 'Acco�n�ing fo� capi�al g�an�� and fi�ed a��e� f�nd�'.
De�igna�ed Fi�ed A��e� F�nd�
The p��po�e of �he�e f�nd� i� de�c�ibed �nde� �he acco�n�ing polic� 'Acco�n�ing fo� capi�al g�an�� and fi�ed a��e� f�nd�'.
~~-~~
21 Ultimate controlling part�
The cha�i�� i� �nde� �he con��ol of i�� T����ee� �ho ha�e been gi�en �he manda�e �nde� �he T���� Deed.
22
Shiptonthorpe Village Hall Charit�
Detailed anal�sis of income and expenditure for the �ear ended 31 March 2022 as required b� the SORP 2015
Th�� a�a����� �� c�a����f�ed b� c���e�����a� �����a� de�c�������� a�d ��� b� ac������.
| 22 Donations, Grants and Legacies Current �ear Unrestricted Funds 2022 � - 8,000 3,036 11,036 All p�io� �ea� p�blic �ec�o� g�an�� �e�e �n�e���ic�ed f�nd� Current �ear Unrestricted Funds 2022 � - - - - - C���e�� �ea� Unrestricted Funds 2022 � Total Donations, Grants and Legacies A1 11,036 Ea�� Riding Co�ncil Local �e���ic�ion� ��ppo�� g�an� Total private sector revenue grants T�o Riding� Comm�ni�� g�an� Total public sector revenue grants Na�ional Lo��e�� Revenue grants and donations from non public bodies : S��onge� Toge�he� Ea�� Riding Co�ncil Co�id g�an� Ea�� Riding Co�ncil Clo�ed b��ine�� ��ppo�� g�an� Ma�ke� Weigh�on Cha�i�� �hop Revenue grants from government and public bodies |
Current �ear Restricted Funds 2022 � - - - - Current �ear Restricted Funds 2022 � - - 10,000 1,600 11,600 Restricted Funds 2022 � 11,600 |
Current �ear Total Funds 2022 � - 8,000 3,036 11,036 Current �ear Total Funds 2022 � - - 10,000 1,600 11,600 Current Year Total Funds 2022 � 22,636 |
Prior Year Total Funds 2021 � 10,000 4,000 5,631 19,631 Prior Year Total Funds 2021 � 3,175 2,000 - - 5,175 Prior Year Total Funds 2021 � 24,806 |
|---|---|---|---|
23
Shiptonthorpe Village Hall Charit�
Detailed anal�sis of income and expenditure for the �ear ended 31 March 2022 as required b� the SORP 2015
23 Income from charitable activities - Trading Activities
| C���e�� �ea� Current �ear Unrestricted Funds 2022 � Primar� purpose and ancillar� trading - 1,299 3,971 5,270 24 Current �ear C���e�� �ea� Unrestricted Funds 2022 � To�al income f�om cha�i�able ��ading 5,270 Income f�om dona�ion� and legacie� 11,036 Total from charitable activities A2 16,306 25 Income from other, non charitable, trading activities 10,878 Total from other activities A3 10,878 26 Investment income Current �ear Unrestricted Funds 2022 � Bank In�e�e�� Recei�able 1 Total investment income A4 1 Ancilla�� ��ading in ��ppo�� of cha�i�able objec�� Total Primar� purpose and ancillar� trading Le��ing of p�ope��� fo� cha�i�able p��po�e� Ticke� Sale� Income f�om f�nd�ai�ing e�en�� Total Income from charitable activities |
C���e�� �ea� Current �ear Unrestricted Funds 2022 � Primar� purpose and ancillar� trading - 1,299 3,971 5,270 24 Current �ear C���e�� �ea� Unrestricted Funds 2022 � To�al income f�om cha�i�able ��ading 5,270 Income f�om dona�ion� and legacie� 11,036 Total from charitable activities A2 16,306 25 Income from other, non charitable, trading activities 10,878 Total from other activities A3 10,878 26 Investment income Current �ear Unrestricted Funds 2022 � Bank In�e�e�� Recei�able 1 Total investment income A4 1 Ancilla�� ��ading in ��ppo�� of cha�i�able objec�� Total Primar� purpose and ancillar� trading Le��ing of p�ope��� fo� cha�i�able p��po�e� Ticke� Sale� Income f�om f�nd�ai�ing e�en�� Total Income from charitable activities |
Current �ear Restricted Funds 2022 � - - - - Current �ear Restricted Funds 2022 � - 11,600 11,600 - - |
Current �ear Total Funds 2022 � - 1,299 3,971 5,270 Current �ear Total Funds 2022 � 5,270 22,636 27,906 10,878 10,878 |
Prior Year Total funds 2021 � - 135 505 665 Prior Year Total Funds 2021 � 665 24,806 25,471 - - Prior Year Total Funds 2021 � 7 7 |
|---|---|---|---|---|
| Current �ear Unrestricted Funds 2022 � 1 1 |
Current �ear Restricted Funds 2022 � - - |
Current �ear Total Funds 2022 � 1 1 |
24
Shiptonthorpe Village Hall Charit�
Detailed anal�sis of income and expenditure for the �ear ended 31 March 2022 as required b� the SORP 2015
27 Expenditure on charitable activities - Direct spending
| Current �ear C���e�� Yea� Unrestricted Funds 2022 � Membe��hip ��b�c�ip�ion� 60 132 Total direct spending B2a 192 Expenditure on charitable activities - Charitable trading Current �ear C���e�� Yea� Unrestricted Funds 2022 � - Total charitable trading costs B2b - Current �ear C���e�� Yea� Unrestricted Funds 2022 � P�e���e� E��e��e� 39 90 - (436) - 1,419 306 16,810 635 Ad�������a���e ��e�head� - - - Th���������a���h�de �f ����e�e�a�� Pe�fo�ming Righ�� Licence and o�he� licence� Po��age Cleaning and �a��e managemen� Ren� pa�able �nde� ope�a�ing lea�e� Licence fee� pa�able Se��ice cha�ge� pa�able P�ope��� in���ance Ligh� hea� and po�e� P�emi�e� �epai��, �ene�al� and main�enance Ra�e� and �a�e� cha�ge� G�o�� �age� and �ala�ie� - cha�i�able ��ading ac�i�i�ie� Support costs for charitable activities Telephone, fa� and in�e�ne� Room Hi�e S�nd�� e�pen�e� |
Current �ear Restricted Funds 2022 � - - Current �ear Restricted Funds 2022 � - - Current �ear Restricted Funds 2022 � - - - - - - - 10,000 - - - - |
Current �ear Prior Year Total Funds Total Funds 2022 2021 � � 60 75 132 264 192 339 Current �ear Prior Year Total Funds Total Funds 2022 2021 � � - - - - Current �ear Prior Year Total Funds Total Funds 2022 2021 � � 39 - 90 70 - - (436) 1,684 - - 1,419 1,213 306 7 26,810 10,340 635 477 - - - - - - |
|---|---|---|
28 Expenditure on charitable activities - Charitable trading
29 Support costs for charitable activities
25
Shiptonthorpe Village Hall Charit�
Detailed anal�sis of income and expenditure for the �ear ended 31 March 2022 as required b� the SORP 2015
P��fe�����a� fee� �a�d �� ad������ ��he� �ha� �he a�d���� �� e�a���e�
| - - - F��a�c�a� c���� 54 - 54 151 - 151 Support costs before reallocation 19,068 10,000 29,068 Total support costs - Current Year 19,068 10,000 29,068 The ba�i� of alloca�ion of co��� be��een ac�i�i�ie� i� de�c�ibed �nde� acco�n�ing policie� All �he e�pendi���e in �he p�io� �ea� �a� �n�e���ic�ed. The ba�i� of alloca�ion of co��� be��een ac�i�i�ie� i� de�c�ibed �nde� acco�n�ing policie� Other Expenditure - Governance costs Current �ear Current �ear Current �ear C���e�� Yea� Unrestricted Funds Restricted Funds Total Funds 2022 2022 2022 � � � Independen� E�amine�'� fee� 385 - 385 T����ee�' indemni�� in���ance - - - Total Governance costs 385 - 385 Total Charitable expenditure Current �ear Current �ear Current �ear C���e�� Yea� Unrestricted Funds Restricted Funds Total Funds 2022 2022 2022 � � � To�al di�ec� �pending B2a 192 - 192 To�al cha�i�able ��ading co��� B2b - - - To�al ��ppo�� co��� B2d 19,068 10,000 29,068 To�al Go�e�nance co��� B2e 385 - 385 Total charitable expenditure B2 19,645 10,000 29,645 Bank cha�ge� Legal fee� Dep�ecia�ion & Amo��i�a�ion in �o�al fo� �he pe�iod |
- - - 13,795 13,795 Prior Year Total Funds 2021 � - - - Prior Year Total Funds 2021 � 339 - 13,795 - 14,134 |
|---|---|
30 Other Expenditure - Governance costs
31 Total Charitable expenditure
All �he e�pendi���e in �he p�io��ea��a��n�e���ic�ed
26