**REGISTERED CHARITY NUMBER: 522021** **REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022** ## **FOR** ## **HINDMARSH VILLAGE HALL** Greaves Grindle Chartered Accountants Victoria House Bondgate Within Alnwick Northumberland NE66 1TA **HINDMARSH VILLAGE HALL CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022** ||**Page**| |---|---| |**Report of the Trustees**|1| |**Independent Examiner's Report**|2| |**Statement of Financial Activities**|3| |**Balance Sheet**|4| |**Notes to the Financial Statements**|5 to 12| |**Detailed Statement of Financial Activities**|13 to 14| **HINDMARSH VILLAGE HALL** **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2022** The trustees present their report with the financial statements of the charity for the year ended 31 March 2022. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019). ## **STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document** The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity. ## **REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number** 522021 ## **Principal address** Northumberland Street Alnmouth Alnwick Northumberland NE66 2RA ## **Trustees** Dr W F Bourne Mrs J A Woodford Mr D R K Denton Mrs J Bourne (resigned 7.9.2021) Mr J Webb (resigned 7.9.2021) Mrs S Wilson Mrs P S Hartshorn (resigned 7.9.2021) Mrs H Blythe Mrs M Bickerdike Mrs E Stead Mrs N Brierley ## **Independent Examiner** Greaves Grindle Chartered Accountants Victoria House Bondgate Within Alnwick Northumberland NE66 1TA Approved by order of the board of trustees on ............................................. and signed on its behalf by: .................................................................... Mrs E Stead - Trustee Page 1 **INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF HINDMARSH VILLAGE HALL** ## **Independent examiner's report to the trustees of Hindmarsh Village Hall** I report to the charity trustees on my examination of the accounts of Hindmarsh Village Hall (the Trust) for the year ended 31 March 2022. ## **Responsibilities and basis of report** As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act'). I report in respect of my examination of the Trust's accounts carried out under section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under section 145(5)(b) of the Act. ## **Independent examiner's statement** 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 Trust as required by section 130 of the Act; or 2. the accounts do not accord with those records; or 3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination. I have no concerns and have come across no other 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. Alan Douglas Clark FCA Greaves Grindle Chartered Accountants Victoria House Bondgate Within Alnwick Northumberland NE66 1TA Date: ............................................. Page 2 **HINDMARSH VILLAGE HALL** **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2022** |Unrestricted
fund
Notes
£
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
2
12,852
**Charitable activities**
5
Regular Rents
5,544
Refurbishment Expenditure
-
Other activities
3
8,402
Investment income
4
23
Other income
250
**Total**
27,071
**EXPENDITURE ON**
Raising funds
6
24,133
**Charitable activities**
7
Hall Running Costs
2,644
Other
15,764
**Total**
42,541
**NET INCOME/(EXPENDITURE)**
(15,470)
**RECONCILIATION OF FUNDS**
**Total funds brought forward**
21,812
**TOTAL FUNDS CARRIED FORWARD**
6,342|Restricted
funds
£
706
-
41,400
3,881
-
-
45,987
81,892
-
-
81,892
(35,905)
49,350
13,445|2022
Total
funds
£
13,558
5,544
41,400
12,283
23
250
73,058
106,025
2,644
15,764
124,433
(51,375)
71,162
19,787|2021
Total
funds
£
2,640
336
82,090
4,375
18
-
89,459
32,952
3,673
12,627
49,252
40,207
30,955
71,162| |---|---|---|---| The notes form part of these financial statements Page 3 ## **HINDMARSH VILLAGE HALL** ## **BALANCE SHEET 31 MARCH 2022** |Unrestricted
Restricted
fund
funds
Notes
£
£
**CURRENT ASSETS**
Cash at bank
25,111
13,445
**CREDITORS**
Loan account
12
(18,769)
-
**NET CURRENT ASSETS**
6,342
13,445
**TOTAL ASSETS LESS CURRENT LIABILITIES**
6,342
13,445
**NET ASSETS**
6,342
13,445
**FUNDS**
14
Unrestricted funds:
General fund
Restricted funds:
Hall Refurbishments
Shower and Store Room Refurbishment
Art Group
**TOTAL FUNDS**|2022
Total
funds
£
38,556
(18,769)
19,787
19,787
19,787
6,342
12,261
-
1,184
13,445
19,787|2021
Total
funds
£
71,162
-
71,162
71,162
71,162
21,812
47,780
502
1,068
49,350
71,162| |---|---|---| The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by: ............................................. Mrs E Stead - Trustee The notes form part of these financial statements Page 4 **HINDMARSH VILLAGE HALL** **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022** ## **1. ACCOUNTING POLICIES** ## **Basis of preparing the financial statements** The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention. ## **Income** All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably. ## **Expenditure** Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources. ## **Taxation** The charity is exempt from tax on its charitable activities. ## **Fund accounting** Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. Further explanation of the nature and purpose of each fund is included in the notes to the financial statements. ## **2. DONATIONS AND LEGACIES** |Unrestricted
Restricted
funds
funds
£
£
Donations
2,559
706
Gift aid
2,293
-
Grants
8,000
-
12,852
706|2022
Total
funds
£
3,265
2,293
8,000
13,558|2021
Total
funds
£
2,070
570
-
2,640| |---|---|---| Grants received, included in the above, are as follows: Covid Restart Grant |2022|2021|| |---|---|---| |£|£|| |8,000||-| continued... Page 5 **HINDMARSH VILLAGE HALL** **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2022** ## **3. OTHER ACTIVITIES** |Unrestricted
Restricted
funds
funds
£
£
Fundraising events
2,650
-
Northumberland Theatre Company
1,653
-
Produce stall
-
3,881
Fairs
976
-
Northumberland County Council
384
-
Food festival
150
-
Non regular
2,589
-
8,402
3,881
**INVESTMENT INCOME**
Unrestricted
Restricted
funds
funds
£
£
Interest received
23
-
**INCOME FROM ACTIVITIES**
Activity
Coffee mornings
Regular Rents
Dance dynamics
Regular Rents
Keep fit
Regular Rents
Line dancing
Regular Rents
Venture scouts
Regular Rents
Women's Institute
Regular Rents
Private parties
Regular Rents
Yoga
Regular Rents
Other local activities
Regular Rents
Non regular rents
Regular Rents
Grants
Refurbishment Expenditure
Grants received, included in the above, are as follows:
Community Foundation
Rothley Trust
Northumberland County Council
Arnold Clarke
Garfield Trust
The Burgage Holders of Alnmouth Common
R W Mann
Carried forward||2022
Total
funds
£
2,650
1,653
3,881
976
384
150
2,589
12,283
2022
Total
funds
£
23
2022
£
48
406
560
296
384
373
780
272
2,082
343
41,400
46,944
2022
£
10,000
900
2,000
1,000
15,000
6,000
1,500
36,400||2021
Total
funds
£
1,508
-
2,867
-
-
-
-
4,375
2021
Total
funds
£
18
2021
£
-
-
-
-
-
-
119
-
84
133
82,090
82,426
2021
£
-
-
-
-
-
-
-
-| |---|---|---|---|---| |||||| ## **4. INVESTMENT INCOME** **5. INCOME FROM ACTIVITIES** continued... Page 6 **HINDMARSH VILLAGE HALL** **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2022** ## **5. INCOME FROM ACTIVITIES - continued** |Brought forward
Northumbria Coast and Country Cottages|2022
£
36,400
5,000
41,400|2021
£
-
-
-| |---|---|---| ## **6. RAISING FUNDS** ## **Raising donations and legacies** |Unrestricted
funds
£
Professional fees
1,098
**Other activities**
Unrestricted
funds
£
Northumberland Theatre Company
1,156
Event advertising
130
Non regular
628
1,914
**Refurbishment costs**
Unrestricted
funds
£
Property repairs
21,121
Aggregate amounts
24,133|Restricted
funds
£
-
Restricted
funds
£
-
-
-
-
Restricted
funds
£
81,892
81,892|2022
Total
funds
£
1,098
2022
Total
funds
£
1,156
130
628
1,914
2022
Total
funds
£
103,013
106,025|2021
Total
funds
£
2,960
2021
Total
funds
£
-
-
-
-
2021
Total
funds
£
29,992
32,952| |---|---|---|---| continued... Page 7 **HINDMARSH VILLAGE HALL** **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2022** ## **7. ACTIVITIES COSTS** |**ACTIVITIES COSTS**|| |---|---| ||Support| ||costs (see| ||note 8)| ||£| |Hall Running Costs|2,644| ## **8.** ## **SUPPORT COSTS** |Information
Governance
Management
technology
costs
£
£
£
Other resources expended
14,943
317
504
Hall Running Costs
2,644
-
-
17,587
317
504|Totals
£
15,764
2,644
18,408| |---|---| ## **9. TRUSTEES' REMUNERATION AND BENEFITS** There were no trustees' remuneration or other benefits for the year ended 31 March 2022 nor for the year ended 31 March 2021. ## **Trustees' expenses** There were no trustees' expenses paid for the year ended 31 March 2022 nor for the year ended 31 March 2021. ## **10. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES** |Unrestricted
Restricted
fund
funds
£
£
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
670
1,970
**Charitable activities**
Regular Rents
336
-
Refurbishment Expenditure
26,304
55,786
Other activities
1,508
2,867
Investment income
18
-
**Total**
28,836
60,623
**EXPENDITURE ON**
Raising funds
2,060
30,892
**Charitable activities**
Hall Running Costs
3,673
-
Other
11,627
1,000
**Total**
17,360
31,892
**NET INCOME**
11,476
28,731|Total
funds
£
2,640
336
82,090
4,375
18
89,459
32,952
3,673
12,627
49,252
40,207| |---|---| continued... Page 8 **HINDMARSH VILLAGE HALL** **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2022** |**10.**|**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued**|**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued**|||| |---|---|---|---|---|---| |||Unrestricted|Restricted|
Total|| |||fund|funds|funds|| |||£|£|£|| ||**RECONCILIATION OF FUNDS**||||| ||**Total funds brought forward**|10,336|20,619|30,955|| ||**TOTAL FUNDS CARRIED FORWARD**|21,812|49,350|71,162|| |**11.**|**TANGIBLE FIXED ASSETS**||||| |||||Improvements|| |||||to|| |||||property|| |||||£|| ||**COST**||||| ||Additions - fire escape|||6,000|| ||Grants - Northumberland County Council|||(6,000)|| ||At 31 March 2022||||-| ||**NET BOOK VALUE**||||| ||At 31 March 2022||||-| ||At 31 March 2021||||-| |**12.**|**CREDITORS**||||| ||||2022|2021|| ||||£|£|| ||Other creditors||18,769||-| |**13.**|**LOANS**||||| ||||2022|2021|| ||||£|£|| ||Other loans||18,769||-| continued... Page 9 **HINDMARSH VILLAGE HALL** **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2022** |**14.**
**MOVEMENT IN FUNDS**
**Unrestricted funds**
General fund
**Restricted funds**
Hall Refurbishments
Shower and Store Room Refurbishment
Art Group
**TOTAL FUNDS**
Net movement in funds, included in the above are as follows:
**Unrestricted funds**
General fund
**Restricted funds**
Hall Refurbishments
Shower and Store Room Refurbishment
Art Group
**TOTAL FUNDS**
**Comparatives for movement in funds**
**Unrestricted funds**
General fund
**Restricted funds**
Hall Refurbishments
Shower and Store Room Refurbishment
Art Group
**TOTAL FUNDS**|Net
movement
At
At 1.4.21
in funds
31.3.22
£
£
£
21,812
(15,470)
6,342
47,780
(35,519)
12,261
502
(502)
-
1,068
116
1,184
49,350
(35,905)
13,445
71,162
(51,375)
19,787
Incoming
Resources
Movement
resources
expended
in funds
£
£
£
27,071
(42,541)
(15,470)
45,282
(80,801)
(35,519)
-
(502)
(502)
705
(589)
116
45,987
(81,892)
(35,905)
73,058
(124,433)
(51,375)
Net
movement
At
At 1.4.20
in funds
31.3.21
£
£
£
10,336
11,476
21,812
19,049
28,731
47,780
502
-
502
1,068
-
1,068
20,619
28,731
49,350
30,955
40,207
71,162| |---|---| continued... Page 10 **HINDMARSH VILLAGE HALL** **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2022** ## **14. MOVEMENT IN FUNDS - continued** Comparative net movement in funds, included in the above are as follows: ||Incoming|Resources|Movement| |---|---|---|---| ||resources|expended|in funds| ||£|£|£| |**Unrestricted funds**|||| |General fund|28,836|(17,360)|11,476| |**Restricted funds**|||| |Hall Refurbishments|60,623|(31,892)|28,731| |**TOTAL FUNDS**|89,459|(49,252)|40,207| A current year 12 months and prior year 12 months combined position is as follows: |||Net|| |---|---|---|---| |||movement|At| ||At 1.4.20|in funds|31.3.22| ||£|£|£| |**Unrestricted funds**|||| |General fund|10,336|(3,994)|6,342| |**Restricted funds**|||| |Hall Refurbishments|19,049|(6,788)|12,261| |Shower and Store Room Refurbishment|502|(502)|-| |Art Group|1,068|116|1,184| ||20,619|(7,174)|13,445| |**TOTAL FUNDS**|30,955|(11,168)|19,787| A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows: |**Unrestricted funds**
General fund
**Restricted funds**
Hall Refurbishments
Shower and Store Room Refurbishment
Art Group
**TOTAL FUNDS**|Incoming
resources
£
55,907
105,905
-
705
106,610
162,517|Resources
Movement
expended
in funds
£
£
(59,901)
(3,994)
(112,693)
(6,788)
(502)
(502)
(589)
116
(113,784)
(7,174)
(173,685)
(11,168)| |---|---|---| continued... Page 11 **HINDMARSH VILLAGE HALL** **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2022** ## **15. RELATED PARTY DISCLOSURES** There were no related party transactions for the year ended 31 March 2022. Page 12 **HINDMARSH VILLAGE HALL** **DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2022** |**INCOME AND ENDOWMENTS**
**Donations and legacies**
Donations
Gift aid
Grants
**Other activities**
Fundraising events
Northumberland Theatre Company
Produce stall
Fairs
Northumberland County Council
Food festival
Non regular
**Investment income**
Interest received
**Charitable activities**
Grants
Coffee mornings
Dance dynamics
Keep fit
Line dancing
Venture scouts
Women's Institute
Private parties
Yoga
Other local activities
Non regular rents
**Other income**
Equipment disposal
**Total incoming resources**
**EXPENDITURE**
**Raising donations and legacies**
Professional fees|2022
£
3,265
2,293
8,000
13,558
2,650
1,653
3,881
976
384
150
2,589
12,283
23
41,400
48
406
560
296
384
373
780
272
2,082
343
46,944
250
73,058
1,098|2021
£
2,070
570
-
2,640
1,508
-
2,867
-
-
-
-
4,375
18
82,090
-
-
-
-
-
-
119
-
84
133
82,426
-
89,459
2,960| |---|---|---| This page does not form part of the statutory financial statements Page 13 **HINDMARSH VILLAGE HALL** **DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2022** |**Raising donations and legacies**
**Other activities**
Northumberland Theatre Company
Event advertising
Non regular
**Refurbishment costs**
Property repairs
**Support costs**
**Management**
Rates and water
Insurance
Light and heat
Telephone
Postage and stationery
Advertising
Sundries
Performing rights society
Cleaning
Equipment repairs and renewals
Repairs
Maintenance renewals
Subscriptions
Loan
**Information technology**
Website
**Governance costs**
Accountancy and legal fees
Maintenance renewals
Total resources expended
**Net (expenditure)/income**|2022
£
1,156
130
628
1,914
103,013
310
1,463
2,080
504
86
-
1,010
308
3,572
6,809
156
1,240
10
39
17,587
317
150
354
504
124,433
(51,375)|2021
£
-
-
-
-
29,992
251
1,367
687
504
24
135
-
170
548
1,000
10,098
931
118
-
15,833
317
150
-
150
49,252
40,207| |---|---|---| This page does not form part of the statutory financial statements Page 14