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2022-03-31-accounts

MUCH MARCLE MEMORIAL HALL TRUSTEES ANNUAL REPORT FOR THE PERIOD 1[ST] APRIL 2021 TO 31[ST] MARCH 2022

Charity Registration Number: 520973

Other Names: Village Hall Much Marcle

Objectives and Activities

The purpose of the charity is to manage and maintain the Much Marcle village hall known as the Much Marcle Memorial Hall

The Much Marcle Memorial Hall provides a space for religious, education, arts, culture, and heritage activities, amateur sport, economic and community development, and recreation for the parish of Much Marcle and the surrounding area. The Much Marcle Memorial Hall is available for use by ALL age groups, ethnicities, other charities and voluntary bodies, and the general public.

During the 12 months to 31[st] March 2022 the trustees have facilitated the use of the Much Marcle Memorial Hall by the local community having regard to national covid rules in force at the time. Since the 31[st] March 2022 the Much Marcle Memorial Hall has been fully available to provide space for all prescribed activities to the village and wider community.

During the 12 months to 31[st] March 2022 the Trustees have complied with the Public Benefit requirement.

Financial Review

The year to 31[st] March 2022 has been an unusual year with the receipt of covid and capital grants giving rise to income in excess of £29,000. The Trustees expect income to return to the normal level of c£15,000 for the year to 31[st] March 2023.

Income for the year to 31[st] March 2022 consisted of Covid grants £10,667, a grant for a new heating system £10,003, hiring charges £7,351, fundraising £782 and the sale of excess electricity from the PV cells £757, car parking £76 and bank interest £4.

Expenditure consisted of a state-of-the-art boiler for the heating system £13,337, annual running costs, maintenance of building and equipment £11,682 and depreciation £2,155.

The new heating system will reduce carbon footprint by an estimated 38%. Providing a more efficient system for both heating the building and providing hot water only when required.

As at 31[st] March 2022 the Much Marcle Memorial Hall has reserves of £50,006. The reserves are retained to be used for ongoing maintenance and enhancement of the hall facilities.

Structure, Governance & Management

The Much Marcle Memorial Hall is governed by a Declaration of Trust dated 10[th] June 1960, as amended.

The Trust is an unincorporated charity.

Trustees are a mixture of members of the local community and regular hall user groups. Trustee’s do not receive any remuneration.

The Trustees at the date of this report and those who served during the period are:

Served Appointed Since 31stMarch
2022
Jennifer Linda Park 1stApril 2021 to 31stMarch 2022
Lynette Stephanie Bowers 1stApril 2021 to 31stMarch 2022
Robert Scott Fleming 13thJune 2022
Jennifer Margaret Rees 13thJune 2022
Graham Weare 13thJune 2022
Steven Paul Samuel 13thJune 2022
MaryElizabeth Boustead 13thJune 2022
Robert Alexander Hamilton 13thJune 2022
Julian Charles Baldwin 13thJune 2022
Alan Robert Brace 13thJune 2022
Malcolm Alistair Moore 13thJune 2022

The Trustees declare that they approved the Trustee’s report above.

Signed on behalf of the charities Trustees

Signature

Robert Scott Fleming Chairman

Date 13[th] June 2022

MUCH MARCLE MEMORIAL HALL

REGISTERED CHARITY NUMBER: 520973

FINANCIAL STATEMENTS

FOR THE YEAR ENDED

31ST MARCH 2022

MUCH MARCLE MEMORIAL HALL

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST MARCH 2022

CONTENTS

Page(s)
Administrative Details 1
Statement of Financial Activities 2
Balance Sheet 3
Notes to the Financial Statements 4-6

MUCH MARCLE MEMORIAL HALL

TRUSTEES REPORT AND ADMINISTRATIVE DETAILS

The Trustees present their report and the annexed financial statements for the year ended 31 March 2022.

Objects:

Management and operation of Much Marcle Memorial Hall for the benefit of the community of Much Marcle and the surrounding area.

Charity number: 520973
Trustees: L. Bowers
J. Park
Management Committee Scott Fleming (Chairman)
G. Weare
J. M. Rees
A.R. Brace
R. Hamilton
M. Moore
J. Baldwin
M. Boustead
Bankers: CAF Cash

On behalf of the Trustees

............................................ Mr Scott Fleming Chairman 13 June 2022

1

MUCH MARCLE MEMORIAL HALL

STATEMENT OF FINANCIAL ACTIVITIES (Incorporating an Income and Expenditure Account)

For the year to 31 March 2022

2022 2021
Notes Unrestricted Restricted Total Funds Total Funds
£ £ £ £
Incoming resources
Rental income 7,351 - 7,351 865
Donations and fund raising events 782 - 782 (425)
Interest 4 - 4 8
Grants - unrestricted 2 20,670 -
20,670
12,135
Other income 833 - 833 661
–––––––– –––––––– –––––––– ––––––––
29,640 - 29,640 13,244
Grants capitalised
- transfers to fixed assets 5 - - - -
–––––––– –––––––– –––––––– ––––––––
Total incoming resources 29,640 - 29,640 13,244
Resources expended
Costs of generating funds
Fundraising and publicity - - - -
Charitable expenditure
Management and Administration 3 25,019 - 25,019 8,425
Project costs expended 4 2,155 - 2,155 2,155
–––––––– –––––––– –––––––– ––––––––
Total resources expended 27,174 -
27,174
10,580
Costs capitalised
- transfers to fixed assets 5 - -
-

-
–––––––– –––––––– –––––––– ––––––––
Total resources expended 27,174 - 27,174 2,664
–––––––– –––––––– –––––––– ––––––––
Net incoming resources 2,466 - 2,466
2,664
Funds brought forward 47,540
-
47,540 44,876
–––––––– –––––––– –––––––– ––––––––
FUNDS CARRIED FORWARD 50,006 - 50,006 47,540
–––––––– –––––––– –––––––– ––––––––

All of the above results are derived from continuing activities. There are no other recognized gains or losses other than those stated above.

2

MUCH MARCLE MEMORIAL HALL

BALANCE SHEET

AS AT 31ST MARCH 2022

Note 2022 2021
£ £ £ £
Fixed assets
Tangible assets 5 20,223 22,378
Current assets
Debtors 6 931 136
Cash at bank and in hand 29,472 25,094
–––––––– ––––––––
30,403 25,230
Creditors
Amounts falling due within
one year 7 620 68
–––––––– ––––––––
Net current assets 29,783 25,162
–––––––– ––––––––
Total assets less current liabilities 50,006 47,540
–––––––– ––––––––
Net assets 50,006 47,540
–––––––– ––––––––
Represented by:
Capital and reserves
Restricted funds - -
Unrestricted funds 50,006 47,540
–––––––– ––––––––
TOTAL FUNDS 50,006 47,540
–––––––– ––––––––

The accompanying notes on pages 4 to 6 form an integral part of these financial statements.

The financial statements on pages 2 to 6 were approved by the Trustees on 13 June 2022 and signed on its behalf by

........................................ Mr Scott Fleming (Chairman) 13 June 2022

3

MUCH MARCLE MEMORIAL HALL

NOTES TO THE FINANCIAL STATEMENTS

1. Basis of preparation

The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the Charity’s financial statements.

Accounting policies

The accounts have been prepared under the historical cost convention, on a going concern basis, and in accordance with applicable UK accounting standards and comply with Statement of Recommended Practice “Accounting and Reporting by Charities” (SORP 2005) and the Charities Act 1993.

Incoming resources

All income is accounted on a receivable basis.

Expenditure

Expenditure is included on an accruals basis.

Fundraising and publicity costs are those incurred in seeking voluntary contributions for the charity and in publicizing the charity itself.

Management and administration costs are those incurred in connection with the management of the charity’s assets, organizational administration and compliance with constitutional and statutory requirements.

Project costs expended are those related to the refurbishment and extension of the Hall.

Depreciation and diminution in value of assets

Tangible fixed assets are stated at cost less depreciation.

Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Buildings - 4% per annum of cost

Grants

Capital grant funding for the refurbishment of the hall have been capitalized and netted off against the cost of the fixed assets concerned.

Taxation

The charity is a registered charity and is therefore exempt from Income Tax and Corporation Tax.

4

MUCH MARCLE MEMORIAL HALL

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

2. Grants – unrestricted funds
Year Year
ended ended
31 March 31 March
2022 2021
£ £
Herefordshire County Council – COVID funding 20,670 12,135
––––––– –––––––
20,670 12,135
––––––– –––––––
3. Management and Administration
Year Year
ended ended
31 March 31 March
2022 2021
£ £
Maintenance 20,890 6,691
Utilities 2,691 620
Insurance 816 809
Subscriptions 358 315
Bank charges 96 70
Stationery and sundry office expenses 169 55
––––––– –––––––
25,019 8,560
––––––– –––––––
4. Project costs expenditure
Year Year
ended ended
31 March 31 March
2022 2021
£ £
Unrestricted
Depreciation 2,155 2,155
––––––– –––––––
2,155 2,155
_ _

5

MUCH MARCLE MEMORIAL HALL

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED )

5. Tangible fixed assets

Land and
Buildings
£
Cost:
At 1 April 2021 53,877
Additions -
Grants received -
Disposals -
-–––––
At 31 March 2022 53,877
-–––––
Depreciation:
At 1 April 2021 31,499
Charge for the year 2,155
Disposals -
-–––––
At 31 March 2022 33,654
-–––––
Net book value:
At 31 March 2022 20,223
At 31 March 2021 22,378

The extension and refurbishment have been completed. The costs are being depreciated in accordance with the accounting policy.

6 . Debtors

2022 2021
£ £
Due within one year:
Other debtors 931
136
–––––– ––––––
931 136
–––––– ––––––
7. Creditors - amounts falling due within one year
2022 2021
£ £
Accruals and deferred income 620 68
––––––– –––––––
620 68
––––––– –––––––

6

Steve Wardle Bookkeeping Services Stable Farm Blackmore Park Hanley Swan Worcestershire WR8 OEF Phone no.. 01684 310384 Mobile no: 07835 767791 E-mail: sjw5464@btinternet.com December 2022 Much Marcle Memorial Hall clo Jenny Park Hardwick Oaks Much Marcle Herefordshire HR8 2NW Dear Chairperson. Ref: Inde ndent Examinerfs Re This letteracts asmy reportto the Much Marcle Memorial Hall Committeefollowingon from myexamination of the accounting spreadsheets for Much Marcle Memorial Hall for the year ended 31" March 2022. I have undertaken the examination and completed this report as a qualified member of the Institute of Cer- tified Bookkeepers. I can confirm that during my examination. no material matter5 came to my attention. I therefore have no concerns, nor have I come across any matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. Your sincerelv Steve Wardle AICB (Proctice No. 18486)