## **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** |1
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5
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20|**Trustee name**|**Office (if any)**|**Dates acted if not for whole**
**year**|**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 COn￿rnS 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 2. 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 prO￿dureS 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 con￿rn 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