## ## ## |Trustees||Mrs KWainwright|| |---|---|---|---| |||Mrs JM Nadin|| |||Mrs YWalker|| |||Mrs RBirchall|| |||Mr N Barton|| |||Mrs SBrightwell|| |||MrJR Hulse|| |||Mrs BC Cook|| |||Mrs C Goodwin|| |Citarity uuntber||520000|| |Independent|examiner|Colin Higginson|-FCCA| |||Hammond
McNulty LLP|| |||Bank House|| |||Market Square|| |||Congleton|| |||I'heshire|| |||CW12 IET|| ## ## ||||Page| |---|---|---|---| |Trustees'
repute|||1-2| |Indepelidellt
examiner's||report|| |Statement offinancial||activities|| |Balance sheet|||| |Notes to the financial|statements||6- 12| ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ||||Unrestricted|Unrestricted| |---|---|---|---|---| ||||funds|funds| ||||2022|2021| |||Notes|8|f| |Income from:||||| |Donations
and legacies||||10,703| |CI||||| |Hall hire|||27,557|15,403| |Bar fees|||1,045|| |The Close rental|income||6,600|6,600| |Total income|||35,202|32,706| |E*
Ch||||| |Charitable
activities||||| |Village Hall expenditure|||31,353|18,708| |The Close expenditure|||1,992|5,051| |Total charitable|expenditure||33,345|23,759| |Net income for|the year/|||| |Net movement|in funds||1,857|8,947| |Fund balances at I January 2022|||825,533|816,586| |Fund balances|at 31December 2022||827,390|825,533| ## ## ## |||||||2022||2021|| |---|---|---|---|---|---|---|---|---|---| ||||||Notes||||| |Fixed assets|||||||||| |Tangible assets|||||12||480,955||480,955| |Investment|property||||13||300,000||300,000| ||||||||780,955||780,955| |Current
assets|||||||||| |Cash at bank and in||hand||||47,655||45,798|| |Creditors:|amounts|falling due within||one|||||| |year|||||14|(1,220)||(1,220)|| |Net current|assets||||||46,435||44,578| |Total assets|less current||liabilities||||827.390||825,533| |Inconie funds|||||||||| |Unrestricted|funds||||||827,390||825,533| ||||||||877,390||825,533| ## ## ## ## ## ## ## ## ## ## ## |I|Accounting
policies|||||(Continued)| |---|---|---|---|---|---|---| |1.5|Expenditure|||||| ||Expenditure
is recognised
once there is a legal or constructive
obligation to transfer economic benefit to a third party,
it is|||||| ||probable
that
a transfer of economic
benefits
will be irequired
in settlement,
and the amount|||of the||obligation
can be| ||measured
reliably.|||||| ||Expenditure
is classified
by activity. The costs|ofeach activity
are made
up of the total of|direct||costs|and shared costs,| ||including
support
rosts involved
in undeitaking|each activity. Direct costs attributable
to|a single activity
are allocated|||| ||directly
to that
activity.
Shared
costs which|contiibute
to more
than
one activity
and|support||costs which
are not|| ||attributable
to a single activity
are apportioned|between
those activities
on a basis consistent||with the||use ofresources.| ||Central staff costs are alloratcd
on thc hasta of iinm spenh
and dcprcciation
charges
arc allocated||||on|the poriion of thc| ||asset's use.|||||| |I.6|Tangible lixed assets|||||| ||langible
fixed assets are initially
measured
at|cosi and subsequenily
measureil
«t cost or|valuation,
nei of depreciation|||| ||and any impaimient
losses.|||||| ||Depreciation
is recognised
so as to write offthe|cost or valuation ofassets less their residual|values||over their useful lives|| ||on the following
bases:|||||| ||Freehold
land and buildings|not depreciated||||| ||The gain or loss arising
on the disposal of an|asset is determined
as the difference
between||the|sale|proceeds
and the| ||ca»ying value ofthc asset, and is rccogniscd
in|thc statcmcnt oftinancial
activities.||||| |I.q|Investment
proper:y|||||| ||investment
property,
which is property
held to|earn rentals
and/or
for capital appreciation,|is|initially
recognised
at cost,||| ||which
includes
the purchase
cost and any directly
attributable
expenditure.
Subsequently||it is measured
at fair value
at|||| ||the reporting
end date. The surplus or deficit on|revaluation
is recognised
in profit or loss.||||| |i.g|Impairment
ofrlxed assets|||||| ||At each reporting
end date, the charity reviews|the carrying
amounts ofits tangible
assets|to|determine||whether
there is| ||any indication
that those assets have suffered an impairment
loss. Ifany such indication
exists,|||the|recoverable
amount of|| ||the asset is estimated
in order to determine
the extent ofthe impairment
loss (ifany).|||||| |1.9|Cash and cash equivalents|||||| ||Cash and cash equivalents
include cash in hand, deposits
held at call with banks, other short-term||||liquid|investments
with| ||original
maturities
ofthree months
or less, and|bank overdraits.
Bank overdrafts
are shown|within||borrowings
in current|| ||liabilities.|||||| ||Basicfmaaciai assets|||||| ||Basic financial
assets, which
include
debtors|and cash and
bank balances.
are initially|measured
at transaction
price|||| ||including
transaction
co t
and are sub equently
carried at amorti
ed cost using the effective|||interest||method
unless the| ||arrangement
constitutes
a financing
transaction,
where
the transaction
is measured
at the present
value of the future|||||| ||receipts discounted
at a market rate ofinterest.|Financial assets classified as receivable
within||one|year|are not amortised.| ## ## ## ## ## ## ## |||Total|Unrestricted| |---|---|---|---| ||||funds| |||2022|2021| |||f|| |Donations|and giffs||700| |Government|grants||10,003| ||||10,703| |Donations|and gifts||| |Donations|||700| ||||700| ## ## |3|Donations|and legacies||(Continued)| |---|---|---|---|---| ||Grants receivable for core activities|||| ||Cheshire East Covid-19 grants|||10,003| |||||10,003| |4|Charitable|activities||| ||||Hall hire|Hall hire| ||||2022|2021| ||Charitable|rental income|27,557|15,403| |5|Barfees|||| ||||Unrestricted|Total| ||||funds|| ||||2022|2021| ||Bar fees||1,045|| |6|The Close|rental income||| ||||Unrestricted|Unrestricted| ||||funds|funds| ||||2022|2021| ||Rental income||6,600|6,600| ## ## ## ||||Village Hall|The Close|Total|Village Hall|The Close|Total| |---|---|---|---|---|---|---|---|---| ||||expenditure|expenditure|2022|expenditure|expenditure|2021| ||||2022|2022||2021|2021|| ||||K|8||||| |Rates and|water||509||509|123||123| |Insurance|||1,009|324|1,333|886|275|1,161| |Light and|heat||2,675||2,675|2,250||2,250| |Telephone|||728||728|697||697| |Stewards'|fees||9,460||9,460|9,030||9,030| |Computer|expenses|||||75||75| |Cleaning|and sundries||3,060||3,060|799||799| |Repairs, maintenance||and||||||| |renewals|||12,301|1,668|13,969|4,4111|4,776|9,194| |Licences|||1,251||1,251|70||70| ||||30,993|1,992|32,985|18,348|5,051|23,399| |Share ofgovernance||costs||||||| |(see note|8)||360||360|360||360| ||||31,353|1,992|33,345|18,708|5,051|23,759| |Support|costs|||||||| ||||||Support costs|Governance|2022|2021| |||||||costs||| ||||||8|||| |Audit fees||||||360|360|360| |||||||360|360|360| |Anaiysed|between|||||||| |Charitable|activities|||||360|360|360| ## ## ## |12|Tangible lixed assets|||| |---|---|---|---|---| |||Prechatd|land|aad buildings| ||Cost|||| ||At I January 2022|||480,955| ||At 31 December 2022|||480,955| ||Carrying
amount|||| ||At 31 December 2022|||480,955| ||At 31 December 2021|||480.955| ## |Investment
property||| |---|---|---| |||2022| |Fair value||| |At I January 2022 and 31December 2022||300,000| ||2022|2021| |Freehold|300,000|300,000| |Long leasehold||| |Short leasehold||| ## ## |2022|2021| |---|---| |1,220|1,220|