2024-04-30-accounts - Hutton Village Hall

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Trustees’ Annual Report for the period

From 01/05/2023 Period start date To 30/04/2024 Period end date

Charity name:Hutton Village Hall Management Comittee

Charity registration number:517931

Objectives and Activities

	SORP reference
Summary of the purposes of the charity as set out in its governing document	Para 1.17	To hold the property on trust for the use of the inhabitants of the Parish of Hutton
Summary of the main activities in relation to those purposes for the public benefit, in particular, the activities, projects or services identified in the accounts.	Para 1.17 and 1.19	To maintain the hall and make it available for hire for groups, clubs, associations etc. and for private hire.
Statement confirming whether the trustees have had regard to the guidance issued by the Charity Commission on public benefit	Para 1.18

Additional information (optional) You may choose to include further statements where relevant about:

	SORP reference
	Para 1.38
Policy on grant making
	Para 1.38
Policy on social investment
including program related
investment
	Para 1.38
Contribution made by
volunteers
Other

Achievements and Performance

	SORP reference
Summary of the main achievements of the charity, identifying the difference the charity’s work has made to the circumstances of its beneficiaries and any wider benefits to society as a whole.	Para 1.20	The charity provides facilities for many different clubs, associations etc and provides facilities for private hire for meetings, parties, anniversaries, concerts etc and for fund raising.

Additional information (optional) You may choose to include further statements where relevant about:	Additional information (optional) You may choose to include further statements where relevant about:	Additional information (optional) You may choose to include further statements where relevant about:
Achievements against objectives set	Para 1.41
Performance of fundraising activities against objectives set	Para 1.41
Investment performance against objectives	Para 1.41
Other

Financial Review

Financial Review
Review of the charity’s financial position at the end of the period	Para 1.21	The charity is in a strong financial position.
Statement explaining the policy for holding reserves stating why they are held	Para 1.22	Our reserves are kept for repairs and maintenance of the building and furnishings
Amount of reserves held	Para 1.22	£65,000 at the end of the financial year
Reasons for holding zero reserves	Para 1.22
Details of fund materially in deficit	Para 1.24
Explanation of any uncertainties about the charity continuing as a going concern	Para 1.23

Additional information (optional) You may choose to include further statements where relevant about:	Additional information (optional) You may choose to include further statements where relevant about:	Additional information (optional) You may choose to include further statements where relevant about:
The charity’s principal sources of funds (including any fundraising)	Para 1.47	Funds are raised from the hire of the building and also fund raising events held by the management committee
Investment policy and objectives including any social investment policy adopted	Para 1.46
A description of the principal risks facing the charity	Para 1.46
Other

Structure, Governance and Management

Description of charity’s trusts:
Type of governing document (trust deed, royal charter)	Para 1.25	Trust Deed
How is the charity constituted? (e.g unincorporated association, CIO)	Para 1.25	Registered Charity
Trustee selection methods including details of any constitutional provisions e.g. election to post or name of any person or body entitled to appoint one or more trustees	Para 1.25	Up to 9 members can be appointed at the AGM All village groups can nominate 2 of their members. Up to five members can be co-opted

Additional information (optional)

You may choose to include further statements where relevant about:

Policies and procedures adopted for the induction and training of trustees	Para 1.51
The charity’s organisational structure and any wider network with which the charity works	Para 1.51
Relationship with any related parties	Para 1.51
Other

Reference and Administrative details

Charity name	Hutton Village Hall Management Committee
Other name the charity uses	Hutton Village Hall
Registered charity number	517931
Charity’s principal address	Moor Lane Hutton Nr. Preston PR4 5SE

Names of the charity trustees who manage the charity

Trustee name	Office (if any)	Name of person (or body) entitled to appoint trustee (if any)
Andrew Baller	Chairman
Emma Lamb	Vice Chair
Barbara Baller	Treasurer
Laura Lane	Minutes Secretary
Morag Nuttall	Bookings Secretary
Ross Bullock
Margaret Molloy		Hutton Priory Patchers
Susan Scott		Hutton Playgroup
David Eland
Roger Mitchell

– Corporate trustees names of the directors at the date the report was approved Director name

Name of trustees holding title to property belonging to the charity

Trustee name Dates acted if not for whole year

Funds held as custodian trustees on behalf of others

Description of the assets held in this capacity

Name and objects of the charity on whose behalf the assets are held and how this falls within the custodian charity’s objects

Details of arrangements for safe custody and segregation of such assets from the charity’s own assets

Additional information (optional)

Names and addresses of advisers (Optional information)

Type of Name Address adviser

Name of chief executive or names of senior staff members (Optional information)

Exemptions from disclosure

Reason for non-disclosure of key personnel details

Other optional information

Declarations

The trustees declare that they have approved the trustees’ report above.

Signed on behalf of the charity’s trustees

Signature(s) B.Baller Full name(s) Barbara Baller

Position (eg Secretary, Hon. Treasurer Chair, etc)

Date

15/10/2024

Hutton Village Hall Management Committee Registered Charity No. 517931

Receipts and Payments Account for the year ended 30[th] April 2024

Receipts from Hall Activities

Payments for running the Hall

Hire of hall 13829 Insurance premium 1250 Indemnity receipts 150 Licences & subscriptions 180 Bar deposits 100 Gas,water,electricity,phone 8246 Bar receipts 4228 Repairs & maintenance 5741 18307 Cleaning & waste collection 4218 Bar purchases 2336 21972

Gross Receipts from Fund Raising

Payments for Fund Raising

May Day 2023	7547		May Day 2023 expenses	3672
			May Day paid 22/23	33
Quiz Night	260		Quiz Night	178
Concert Nights	786		Concert Nights	645
		8593	Social Evening	41
					4569
Investment Income			Management & Administration
Bank interest – Santander		2033	Stationery & stamps	72
			Sum Up Machine	167
			Meetings	54
			Honorarium	100
					393
Donation			Other Payments
Hutton Local History Society		3258	Gazebos	950
			Chair Clips	310
			Commercial Grill	140
			Air Fryer	65
			Round Tables	1344
			Table Cloths	120
					2929
			Excess of receipts over payments		2328
		_____			____
		32191			32191
			Cash Funds last year		63193
			Excess fo receipts over payments		2328
					_____
					65521

……………………………………Barbara Baller Hon. Treasurer ……………………… …………. Sandra Wiseman Independent Examiner

Independent Examiners report to the trustees of Hutton Village Hall Management Committee I report to the trustees on my examination of the accounts of the Hutton Village Hall Management Committee (the Committee) for the year ended 30th April 2024. Responsibilities and basis of report As the charty trustees of the Committee, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011. I report in respect of my examination of the Committee's accounts carried out under section 145 of the 2011 Act and in carrying my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5){b) of the Act. Independent Examiner's ststement I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect: 1. Accounting records were not kept in respect of the Committee as required by section 130 of the AGt" or 2. The accounts do not accord with those records I have no COnrnS and have come across no other matters in connection with the examination to which the attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. Signed: Name: Sandra Wiseman ACMA, CGMA Membership of Professional Body: Chartered Institute of Management Accountants 24 Cockersand Ave, Hutton, Preston PR4 5FN Address.. Date.. 617124

Checklist The Directions and documentation Step done? Working paper reference Direction 1: Check whether the charity is ellglble to have an independent examination Checked the charity audit threshold applying to the acGounts to be reviewed Checked an audit is not required for an other reason Confinmed the charit is eli ible for independent examination Confirmed the amount of the charity's income to figure shown the accounts (including any branches) and confirmed that income and assets are below the audit threshold or, if applicable, obtained a copy of the letter from the Commission approving an audit dispensation If the charity has one or more subsidiaries confirmed that group accounts are not re uired by law If a charitable company checked that the audit exemption statement has been made If applicable, rechecked the threshold calculation during the examination If the charity's income is more than £250,000 confimied that the examiner is a member of one of the listed bodies If applicable, infonrtred the trustees that the charity is not ible for an inde endent examination If receipts and payments accounts have been prepared. checked that the charity's gross income is less than £250,000 and that it is not a company If receipts and payments accounts have been prepared, check that there is no requirement to prepare accruals accounts in the charity's governin document or for any other reason If applicable, informed the trustees that the charity is not eli ible to prepare recei ts and ments accounts Dlrection 2: Check for any conflict of interest that prevents the examiner from carrying out their independent examination Confirmed that there are no close personal relationships with tho trustoes that compromise independence Confirmed as having no day to day involvement in the administration of the chari If providing other services to the charity then confirmed that all the criteria in Direction 2 necessar for independence are met Identified that there are no circumstances in the examinerfs judgment that would reasonably lead to the perception that the examiner is not inde endent Yes Gross income <£35k Yes Yes Yes Not required Below threshold NIA NIA NIA NIA NIA Yes Yes NIA Yes Yes NIA Yès

The Directions and documentation Step done? Worklng paper reference CIMA Membership No.. 1-NBBH Considered whethor sufficiently skilled to cary out the examination and, where required, confirmed membership of a listed bod If applicable, infomed the trustees that you are not eligible to car out the independent examination Direction 3: Record your independent examination File of working papers prepared to document the work undertaken (see the Direction for guidance on key working pa ers) Evidence of appointment on file If issued, letter of en agement si ned by the trustees on file Documentation of steps re uired by Direction 1 are all done Documentation that steps required b Direction 2 are all done Analytical review documented Yes NIA NIA Notes on checklist Verbal NIA NIA NIA Yes 117 % incresse in income due to increased bar receipts and an increase in interest rates. £3k donation in year. Correspondin9 increase in bar purGhases. Increase in cost of fund-raising activities and utilities. Increase in reserves of £2.3k (40/0). 2023/24 -£13,979 -£4,328 -£8,593 -£3,258 -£2,033 2022123 -£13,012 7Yo -£2,040 -£8,235 £0 Receipts from Hall Bar Receipts Events Donations Interest -£938 117% Hall Expenses Fund Raising Expenses Management & Administration Other Payments £16,689 £4,569 £393 £12.603 £3.353 £264 £12,980 32% 49% -37% £8,212 Excess of IPaymentsl/ Receipts -£2,328 £4,975 -147Yo Balances £65,521 £63,193 4% Areas of concern identrfied and noted whether these were resolved or if unresolved and significant have included them in the examiner's re ort Verification and vouching procedures undertaken and any checks made are on file ofa roved accounts on file Copy of trustees, annual report on file Copies of infonnation relied upon as part of the examination are on file Ifap licable, co ies of written assurances iven Recorded the conclusions drawn as an outcome of the independent examination that support the examiner's report are on file Recorded any matters of material significance about which a report must be made direct to the Commission Recorded whether to exercise discretion and report on relevant matters direct to the Cofflmission Direction 4: Plan your independent examination None Yes Yes No Yes NIA Yes None None

Obtained an understanding of the charity's constitution, objectives, organisational structure, the funds managed, its activities and accounting records and systems Yes Management and upkeep of Village Hall. Manual ledger kept. 2 x banks accounts.. Business Account and Corporate Account Planned specific examination prOdureS appropriate to the circumstances of the charit Reviewed whether any areas for improvement were advised to the trustees in the previous year's independent examiner's report (or audit report and management letter) and looked to see if any action taken Yes Nono Considered the financial risks identified and, where accruals accounts prepared, considered whether the trustees have evidence that shows that the charity is a going concern Yes Card payments and bank recipts are now taken. Cash receipts are mostly received for the fete which is the main fund- raising activity. Numbered booking forms used. Noted any implications for the examiner's report and for separate reportin to the Commission None

The Directions and documentation Step done? Working paper reference Direction 5: Check that accounting records are kept to the required standard Checked that accounting records have been kept are complete and considered if the have been ke ttothere uired standard Asked the trustees about how they ensure the accounting records are complete Yes Receipts & Payments Numbered booking forms and receipts book. Receipts obtained for all cash payments. Yes If corrections made or records created during the examination, the trustee approval for these has been sou ht and obtained Asked the trustees if they carried out a review of the charity's internal financial controls in the year reported Noted any implications for the examiner's report and for separate reportin to the Commission Direction 6: Check that the accounts are consistent with the accountin records Compared the accounts with the underl in accounting records Checked some entries from the listing of transactions of income and expenditure to vouchers such as invoices, bank statements, and receipts. If applicable, confirmed that the trustees have taken Ihe necessary steps to ensure that restricted or endowed funds are correctly reported in the accounts Sf additional checks were necessary, the evidence was found that showed the accounting record was complete, voucher present, and both supported the entry in the accounts Direction 7: If the accounts are prepared on an accruals basis and one or more related party transactions took place the examiner must check If these were properly disclosed in the notes to the accounts Checked that the disclosures required by the SORP have been made and are complete Considaréd wh@th@r thor@ 2r@ 2ny implie>tionÉ for tho examinerfs report and reporting to the Commission If receipts and payments accounts prepared and a related party transaction note was provided, then checked the note for any implications for the examiner's report Directlon 8: Check the reasonableness of the significant estimates and judgments and accounting policies used in accounting for the types of fund held and in the preparation of the accounts Checked with the trustees that the separate funds of the charity have been correctly accounted for and reported correctly in the accounts Checked the reasonableness of any significant estimates or jud ments that have been made in reparin the accounts Independent Examiner None Yes Yes NIA NIA NIA NIA NIA NIA Yes NIA

The Directions and documentation Step done? Working paper reference Where accruals accounts are prepared, checked that the accounting policies adopted are consistent with the SORP and are appro riate to the activities of the Gharity Where accruals accounts are prepared, checked that the accounts were pre ared on a goin concern basis Noted any implications for the examiner's report and for separate reportin to the Commission Direction 9: The examiner must check whether the trustees have considered the financial circumstances of the charity at the end of the reporting period and, if the accounts are prepared on an accruals basis, check whether the trustees have made an assessment of the charity's position as a going concern when approving the accounts Asked the trustees whether they expect the charity to be able to settle outstanding invoices, bills and commitments as and when they fall due NIA NIA NIA No Reserves of £66k Asked the trustees about the reserves poliGy and the adequacy of the level of reserves held No Held for repairs to hall Where accruals accounts are prepared, checked that the trustees, have made an assessment of going concem and that their assessment is reasonable given the information available NIA Where accruals accounts are prepared, checked that the SORP'S disclosures about going conrn have been made Noted any implications for the examiner's report and for separate reporting to the Commission NIA NIA Direction 10: Check the form and content of the accounts Where receipts and payments accounts have been prepared, checked that the charity can lawfully prepare such accounts, that all the accounting statements are present and that the funds of the charity are correctly identified Where accruals accounts are prepared, checked that they comply with the SORP and applicable accountin standard com with the applicable com any law requirements Noted any implications for the examiner's report and for se arate reportin to the Commission Direction 11: Identify items from the analytical review of the accounts that need to be followed up for further explanation or evidence Carried out an analytical review Yes Income <£35k NIA NIA Yes See above

The Directions and documentation Step done? Working paper reference See analytical review above. Variances due to increased bar receipts and an increase in interest rates. £3k donation in year. Corresponding increase in bar purchasas. Increase in cost of fund- raising activities and utilities. Following the analytical review, selected material items in the accounts for further explanation or supporting evidence Yes If the accounts could be materially misstated, additional checks were undertaken and the examiner is satisfied that the item(s) identified were satisfactorily explained and correGtly included in the accounts Noted any implications for the examiner's report and for separate reporting to the Commission Direction 12: Compare the trustees, annual report wlth tho accounts Checked that any figure for reserves quoted in the trustees, annual report is not materiall inconsistent with the accounts Compared the trustees, annual report with the accounts for any material inconsistenc Noted any implications for the examiner's report and for se arate reportin to the Commission Direction 13: Write and sign the independent examination re ort Reviewed the conclusions from the independent examination Considered whether the examination has identified a matter of concem that should be reported in the examiner's report Checked that the examiner's report covers all of the matters required If relying on the work of others in undertaking the indep¢nd¢nt examination, the examiner is fully satisfied with their work and that work has been full documented ned and dated the examiner's re ort Reported matters of material significance direct to the Commission Exercised discretion and reported relevant matters direct to the Commission Yes Numbered booking forms and receipts. N/A NIA Accounts presented with verbal report NIA NIA Yes None Yes NIA Yes None None