## **BRAMHALL VILLAGE CLUB**
## **FINANCIAL ACCOUNTS**
for the year ended
**31 MARCH 2024**
## **BRAMHALL VILLAGE CLUB**
## **CONTENTS**
1. Annual Report of the Executive Committee
2. Accountant`s Certificate
3. Statement of Financial Activities
4. Balance Sheet
5. Notes to the Financial Statements
**1a.**
## **BRAMHALL VILLAGE CLUB**
## **ANNUAL REPORT**
for the year ended **31 MARCH 2024**
The Executive Committee presents its Report for the year ended 31 March 2024. The Members of the Executive Committee during the year and their appointing body, where appropriate, were:
Chairman Elected Treasurer Elected Membership Secretary Elected Booking Secretary Elected Secretary Elected Health & Safety Officer Elected Maintenance Representative Co-opted
On 2nd May 2024, Peter and Helen Gray resigned as both Committee Members and Trustees of the Charity.
The Section Representatives at the end of the year were :-
June Broadhurst Art Barbara Lewis Duplicate Bridge Julia Wright Indoor Bowling Paul Buckley Photographic
Executive Committee Members are elected or appointed at the Annual General Meeting with the Officers being elected from the club membership.
The Charity is registered with the Charities Commission Reg. No. 520026.
The Charity`s address is:
The Club House Melbourne Road Bramhall Stockport Cheshire SK7 1LR
**1b.**
**BRAMHALL VILLAGE CLUB**
## **ANNUAL REPORT(Continued)** for the year ended **31 MARCH 2024**
## **OBJECTS, ORGANISATION AND ACTIVITIES**
The Charity is established to enhance the community life of the inhabitants of Bramhall and the neighbourhood by providing communal facilities for recreation and leisure.
The Charity is organised as an independent association of local residents with the Executive Committee comprising of elected and co-opted members.
The Charity`s main activity is the provision of a Village Club as a permanent community facility. The various rooms of the club are available for hire in accordance with the standard hiring agreement and scale of charges adopted for the period. It is intended that the rental income will be used to meet part of the running costs of the club. The balance of the expenditure incurred will be met from membership subscriptions and donations. Rentals are reviewed each year and new charges take effect from September 1st. Members` subscriptions are reviewed annually with new rates effective from September 1st.
## **REVIEW OF PROGRESS AND ACHIEVEMENTS**
## **BRAMHALL ART SOCIETY**
We have continued to thrive throughout the last year and currently have 45 members together with a lengthy waiting list.
During the year we have enjoyed Acrylics demonstrations by visiting professional artists and also two portrait drawing sessions employing models.
Our annual Christmas meal was again held at Bramhall Golf Club and proved to be a highly successful event with 30 members attending.
Two art sales of unwanted art materials were held throughout the year raising money for our donor's charity-British Heart Foundation.
During the past year we have been fortunate to introduce a new website for Bramhall Art Society, proving to be both highly popular and informative. This is updated at regular intervals (www.Bramhallartsociety.com).
Bramhall Art Society held its 55th annual Art Exhibition this April which was enjoyed by a good number of visitors. This was reflected in the high level of picture sales and greetings cards recorded this year. Again, we ran a 3 day café selling teas, coffees and cakes, all donated by our members. All the café proceeds have been donated to Macmillan Cancer Care.
A trip to Patchings Art Festival in Nottinghamshire is organised for our members and guests in July. We have also invited members from some other local Art Groups to join us for this event.
Our total charity donation for the year is the highly pleasing sum of £1,836.
**1c.**
## **BRAMHALL VILLAGE CLUB**
## **ANNUAL REPORT(Continued)** for the year ended **31 MARCH 2024**
## **PHOTOGRAPHIC SOCIETY**
The Photographic Section continues to operate successfully, despite the challenging economic environment.
The 2023/24 Season has continued to provide us with an interesting and varied programme, with presenters scheduled throughout the season, covering many aspects and genres of photography. This year, as well as our regular "Members Challenges"-Task-based activities- we have also instigated a number of "Photo-Walks" to take members' photographic skills out of the classroom and into the environment.
Membership remains strong at around 54 and we have gained 6 new members this season, primarily advertising campaigns using social media and local websites, including several new members from other,now defunct,Photographic Societies.
Physical attendance at meetings remains steady with an average of around 30 members per week.
For the second year running we have been successful in our inter-club "Battles"- a series of competitions against local clubs,-winning both the Peak Trophy and Cheadle Alliance Shield.The quality of our print work has improved greatly and we are now one of the leading clubs within Lancashire and Cheshire for this format.
We have had yet more changes to the Committee this year.
Our main cause for concern for next season is the difficulty of recruiting new Committee Members to replace those stepping down.
Our website is www.bramhallps.org and our e-mail address is info.bramhallps@gmail.com.
## **THE INDOOR BOWLING SECTION**
The Indoor Bowlers have had a good season, both socially and playing in the league. The most important part of the game, for most of us, is to enjoy it and have fun with a little bit of competition along the way.
As well as social events at the club during the season, such as the Christmas party/competition (men v women) known as the Rose Bowl, we enjoyed meals together at local restaurants and the regular morning coffee on Sundays.
We have had two teams playing in the Stockport Metro Indoor Bowling League. Both the A team and the B team finished respectably in the middle of their divisions. Playing numbers were especially difficult for the A team but they persevered and did very well overall.
Fewer numbers in the club are disappointing but fortunately our financial position remains healthy so that the purchase of a new mat is a possibility.
Most of our bowlers are now enjoying the outdoor season but will be looking forward to the new indoor season in September.
**1d.**
**BRAMHALL VILLAGE CLUB**
## **ANNUAL REPORT (Continued)** for the year ended **31 MARCH 2024**
## **BRAMHALL & CHEADLE HULME BRIDGE CENTRE**
Bramhall & Cheadle Hulme Bridge Centre continues to grow and thrive and presently has 271 members.
The centre runs its main duplicate events on Monday afternoons, Tuesday and Friday evenings; special events on some Wednesday evenings and an Improvers' session on Thursday afternoons. In addition, the centre is teaching beginners: a group of 30 year 2 students on Tuesday afternoons and 20 year 1 beginners on Tuesday mornings.
The centre has been investing in new and replacement equipment and recently three members completed successfully, the English Bridge Union training courses to become club tournament directors.
Members participate outside the centre in Manchester, county and national events with a good deal of success.
Information about the centre, its activities and successes are maintained on a websitewww.bridgewebs/bch/
**1e.**
## **BRAMHALL VILLAGE CLUB**
## **ANNUAL REPORT (Continued)** for the year ended **31 MARCH 2024**
## **FINANCES**
The attached Financial Statements show the current state of the club's finances which the Executive Committee considers to be satisfactory.
The club increased its rental income significantly despite no price change during the year, thanks to greater occupancy. Investment income also increased significantly on account of higher interest rates
Regarding expenditure, there was a large increase in gas costs. This resulted from a more than doubling of our gas prices yet control of our usage prevented a doubling of these costs. Maintenance costs also rose by a substantial amount but there was a large decrease in refurbishment costs for the year.
Since the year-end there has been a further £30,000 increase in the club's investments which will improve our revenue from this source in the new financial year.
## **The Charity`s Bankers are :-**
Santander Bridle Road Bootle L30 4GB
Hampshire Trust Bank plc 55 Bishopsgate London EC2N 3AS
Cambridge & Counties Bank Ltd Charnwood Court New Walk Leicester LE1 6TE
United Trust Bank Ltd One Ropemaker Street London EC2Y 9AW
## **The Annual Accounts are certified by :-**
P Bevan Bevan & Co Chartered Accountants 5A Ack Lane East Bramhall Stockport Cheshire SK7 2BE
**2.**
## **BRAMHALL VILLAGE CLUB**
## **Independent Examiner`s Report to the Trustees**
We report on the accounts of the Charity for the year ended 31 March 2024 which are set out on pages 3 to 5.
## **Respective Responsibilities of trustees and examiner**
The charity`s trustees consider that an audit is not required for this year under Section 144 of the Charities Act 2011 ( the Act ) and that an independent examination is needed.
## It is our responsibility to :
- (i) examine the accounts under section 144 of the Act;
- (ii) follow the procedures laid down in the General Directions given by the Charity Commission under section 145(5)(b) of the Act ; and
- (iii) state whether particular matters have come to our attention.
## **Basis of Independent Examiner`s Report**
Our examination was carried out in accordance with the General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the Trustees concerning such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and, consequently, we do not express an audit opinion on the accounts.
## **Independent Examiner`s Statement**
In connection with our examination, no matter has come to our attention :
1. which gives us reasonable cause to believe that in any material respect the requirements to keep accounting records in accordance with section 130 of the Act; and to prepare accounts which accord with the accounting records and to comply with the accounting requirements of the Act have not been met: or
2. to which, in our opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
P Bevan Bevan & Co Chartered Accountants 5A Ack Lane East Bramhall Stockport Cheshire SK7 2BE
**3a.**
## **BRAMHALL VILLAGE CLUB**
## **STATEMENT OF FINANCIAL ACTIVITIES**
for the year ended **31 MARCH 2024**
|**2024**
**Unrestricted**
**Notes**
**Funds**
**£**
**INCOME RECEIVED**
Charges for room hire
**49,146**
Membership subscriptions
**8,118**
Donations received
**4**
**1,976**
Investment interest
**3,453**
Compensation
**30**
**62,723**
**EXPENDITURE**
Expenditure details ( see page 3b attached)
**46,976**
**NET SURPLUS FOR THE YEAR**
**15,747**
**249,024**
**NET SURPLUS FOR YEAR**
**15,747**
**FUND BALANCE AT END OF YEAR**
**264,771**
**FUND BALANCE AT START OF YEAR**|2023
Unrestricted
Funds
£
42,164
8,063
2,170
1,473
520
54,390
52,812
1,578
247,446
1,578
249,024|
|---|---|
The notes on pages 5a and 5b form part of these accounts
**3b.**
## **BRAMHALL VILLAGE CLUB**
## **STATEMENT OF FINANCIAL ACTIVITIES**
for the year ended **31 MARCH 2024**
|**2024**
**Unrestricted**
**Funds**
**£**
**DIRECT CHARITABLE EXPENDITURE**
**PROVISION OF THE VILLAGE CLUB**
Rates
**291**
Water
**720**
Gas
**5,818**
Electricity
**1,725**
Insurance
**1,512**
Maintenance & repairs
**6,722**
Wages
**10,488**
Sundry expenses
**289**
Depreciation of Fixtures
**3,586**
Depreciation of Equipment
**2,017**
Accountancy
**1,025**
Performing Rights Society
**477**
Professional Fees
**400**
Computer Costs
**635**
Refurbishment Costs
**11,271**
**TOTAL EXPENDITURE**
**46,976**|2023
Unrestricted
Funds
£
550
680
3,370
1,921
1,712
4,631
9,780
253
3,611
1,681
975
304
162
334
22,848
52,812|
|---|---|
The notes on pages 5a and 5b form part of these accounts
**4**
## **BRAMHALL VILLAGE CLUB**
## **ANNUAL REPORT (Continued)**
for the year ended **31 MARCH 2024**
|**Notes**
**FIXED ASSETS**
Freehold land & buildings
**2**
Furniture & fittings
**2**
Equipment
**2**
**CURRENT ASSETS**
Debtors & prepayments
Balances at bank
Current account
Hampshire Trust Bank
Cambridge & Counties Bank
**CURRENT LIABILITIES**
Creditors & accrued charges
**NET CURRENT ASSETS**
**REPRESENTED BY :**
**FUNDS**
Unrestricted income fund
General purpose
**3**
Designated fund
Village Club, furniture etc.
**3**|**£**
**£**
**96,764**
**6,169**
**16,469**
**119,402**
**8,647**
**52,280**
**10,000**
**80,000**
**150,927**
**5,558**
**145,369**
**264,771**
**145,369**
**119,402**
**264,771**
**2024**|**£**
**£**
96,764
9,164
18,486
124,414
7,272
33,300
10,000
80,000
130,572
5,962
124,610
249,024
124,610
124,414
249,024
2023|
|---|---|---|
The notes on pages 5a to 5b form part of these accounts
**5a.**
## **BRAMHALL VILLAGE CLUB**
## **NOTES TO THE ACCOUNTS**
for the year ended **31 MARCH 2024**
## **1. ACCOUNTING POLICIES**
GENERAL: These accounts have been prepared under the historical cost convention and in accordance with applicable accounting standards and the Statements of Recommended Practice on Accounting by Charities.
DEPRECIATION: Depreciation is provided on the Village Club building, furniture & equipment at the following annual rates over the estimated useful life of those assets less their anticipated residual values.
Freehold land & building Nil Furniture & fittings 10%-50% Straight Line Equipment 10% Straight Line
## **2. FIXED ASSETS**
|Cost
At 1 April 2023
Additions
Disposals
At 31 March 2024
DEPRECIATION
At 1 April 2023
Charge for the year
Relating to disposals
At 31 March 2024
NET BOOK VALUES
At 31 March 2024
At 31 March 2023||Freehold
land &
buildings
£
96,764
-
-
96,764
-
-
-
-
**96,764**
96,764|Furniture
&
fittings
£
31,677
591
-
32,268
22,513
3,586
-
26,099
**6,169**
9,164|Equipment
£
20,167
-
-
20,167
1,681
2,017
-
3,698
**16,469**
18,486|Total
£
148,608
591
-
149,199
24,194
5,603
-
29,797
**119,402**
124,414|
|---|---|---|---|---|---|
**5b.**
## **BRAMHALL VILLAGE CLUB**
## **NOTES TO THE ACCOUNTS**
for the year ended **31 MARCH 2024**
## **3. SUMMARY OF NET ASSETS BY FUNDS**
|Fixed Assets
Net Current Assets
Net Assets|UNRESTRICTED
RESTRICTED
FUNDS
FUNDS
General
Designated
£
£
£
-
119,402
-
145,369
-
-
145,369
119,402
-|TOTAL
£
119,402
145,369
264,771|
|---|---|---|
## **4. DONATIONS RECEIVED**
|Duplicate Bridge Section
Art Section
Badminton Section|**2024**
**£**
**1,836**
**140**
**0**
**1,976**|2023
£
1,836
140
194
2,170|
|---|---|---|