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2022-03-31-accounts

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 :-

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