**NOTES TO THE STATEMENT OF ACCOUNT FOR THE YEAR 1[st] April 2020 to 31[st] March 2021** ## **Newby and Scalby Community Hall Trust** ## **1. ASSETS** ## **1.1 At the 31[st] March 2021 the following assets were held:** The main assets held are the Community Hall, Car Park and Bowling Green. There are no significant other assets held other than tables, chairs, kitchen equipment and general office equipment. The upstairs office space (x 2), and storage area. ## **1.2 PURCHASES** No major purchases were made. A new water pump was purchased in January 2021 for £49.99 as the old one had failed. This helps prevent the cellar from flooding. ## **1.3 DISPOSALS** There were no significant assets disposed of during the financial year. ## **2. BORROWINGS** At the close of business on the 31[st] March 2021 there were no loans outstanding and no amounts had been borrowed during the financial year. ## **3. LEASES** There are currently no leases in operation. ## **4. DEBTS OUTSTANDING** At the Year End there were some debts outstanding for hall bookings as follows: |**Period Outstanding**|**Number of Debts**|**Value (£)**| |---|---|---| |Less than 3 months old|0|0.00| |Between 3 & 6 months old|0|0.00| |Between 6 & 12 months old**1**|2|21.00| |Over 12 months old**2**|4|1849.50| > **1** Due to Covid19, the 2 groups these refer to have not been meeting up. This will be paid ASAP when meetings are allowed and cheques can be issued. > **2** These include: - Court case. No payments received since 13.03.20, however he is not working due to Covid19. We will keep on chasing this (£1087.50) - This group has not been meeting up due to Covid19. Will be paid ASAP (£14.00) - Wedding was cancelled due to Covid19, but now rescheduled for 2021 (£348.00) - Wedding was cancelled due to Covid19, but now rescheduled for 2021 (£400.00) ## **5. CONTINGENT LIABILITES** The Community Hall’s accounts for the year 2020/21 do not include provision for contingencies as none are anticipated. This may have to be reviewed due to issues with Covid19. ## **6. PENSIONS** The Trust has been obliged to offer a pension to staff who qualifies by earning a minimum of £9000 per annum from November 2016, under the new Auto-Enrolment Legislation. The trust engaged a payroll company Autela Ltd, to carry out payroll and pension duties for the trust, as the new legislation requires additional administration. The caretaker qualified for auto-enrolment pension and has taken up this opportunity to date the trust contributions to his pension have been £700.35. Autela payroll charges £248.40. ## **7. BASIS OF ACCOUNT PREPARATION** These accounts have been produced on a receipts and payments basis. ## **8. ADVERTISING AND PUBLICITY** There were no costs in relation to general advertising or publicity incurred during the year. ## **9. EARMARKED RESERVES** It is prudent to maintain a Reserve Fund for unexpected emergencies or planned improvements. Monies held in a Skipton Building Society bond are held for these purposes. As we cashed in one Bond in June 2020 to help with finances through lockdown, we have this money in our current account. Once the threat of further lockdowns has passed, we will reinvest this. ## **10. RECEIPTS** |**DETAILS**|**2019/2020**|**2020/2021**|**NOTES**| |---|---|---|---| ||£ .p|£ .p|| |Donations received|0.00|0.00|| |Grants received|0.00|28897.89|1| |Interest received|730.38|645.86|2| |Hire Income|23065.72|5908.17|3| |Refunds received|2351.32|0.00|| |Total Receipts|27187.34|35451.92|| 1 Small Business Grant Fund and Retail, Hospitality & Leisure Grant Fund (from SBC) £10000.00 Local Restrictions Support Grant – Closed (from Scarborough Borough Council) £ 9716.86 HMRC Furlough Grant (claimed via Autela Payroll) £ 9181.03 **£28897.89** 2 Interest from our Business Reserve Account (before it was closed in January 2021) £0.02 Annual Interest from our Skipton September Bond £500.95 Interest from our Skipton May Bond when cashed in (June 2020) £144.89 **£645.86** ## 3 Hire Income from the Hall £4868.25 Hire Income from the Office £1039.92 **£5908.17** ## **11. PAYMENTS** |**DETAILS**|**2019/2020**
**GROSS**|**2020/2021**
**GROSS**|**NOTES**| |---|---|---|---| ||£ .p|£ .p|| |Insurance|£921.54|£956.40|| |Courses & Subscriptions|£631.20|£0.00|1| |Phone & Internet|£1249.69|£1368.11|2| |Computer & Printing|£76.23|£69.56|| |Stationery& Postage|£209.46|£64.71|| |Expenses & Professional fees|£788.24|£657.90|3| |Staffing|£15802.03|£12364.97|4| |Utilities(gas,electric & water)|£5589.87|£4457.93|| |Cleaning,Repairs & Renewals|£3769.17|£338.67|| |Annual SafetyTesting|£56.00|£0.00|| |Capital Improvements|£0.00|£0.00|| |Advertising|£0.00|£0.00|| |Legal & Financial|£145.00|£0.00|5| ||||| |Total Debited to Bank account|£29238.43|£20278.25|| Note[1] – Includes PRS music licence. They have not billed us for this year even though I have returned the form, and they haven’t replied to my query about this. Note[2 ] – We are due a refund from 2020/2021 from BT for £494.21 in May 2021. Note[3] – Include payroll/pension company charges, auditors’ fees and Data Protection Licence fee. Note[4] – Caretakers and Clerks salary. Includes relief caretaker. Mainly furlough in 2020-21. Note[5] – Small Claim Court Fee. ## **12. MOVEMENT OF FUNDS AS AT 31[st] MARCH 2021** ||**2019/2020**||**2020/2021**| |---|---|---|---| |Total Receipts|27187.34||35451.92| ||||| |Total Payments|29297.42||20278.25| ||||| |Total Current Assets
(Reserves plus petty cash & cash at bank
31stMarch 2021)|50599.88||65773.55| As these accounts are prepared on a Receipts & Payments basis there may be payments/commitments in the pipeline where cheques are yet to be banked or invoices have yet to be received. ## **13. BALANCE SHEET AS AT 31[st] MARCH 2021** |(Last)
Summary

Year Ended
31stMar 2020
£
31/03/2021
52709.96
Balance brought forward 1 April
27187.34
ADD total receipts
79897.30
29297.42
LESS total payments
**50599.88**
**Balance carried forward**
These cumulative funds are represented by:
2019/2020
100.00
Petty cash in hand
36.69
Nat West Reserve a/c 47633964
3814.20
Nat West Current a/c 47633948
3950.89
46648.99
Add Skipton Bonds Inc. Interest
**50599.88**|(Current)
Year Ended
31stMar 2021
£
50599.88
35451.92
86051.80
20278.25
**65773.55**
2020/2021
100.00
0.001
29390.66
29490.66
36282.892
**65773.55**| |---|---| _1 The Reserve account was closed on the 4th January 2021 and the balance (including interest of £0.02) was transferred to our current account - £36.71_ _2 Our smaller bond was cashed in on the 8th June 2020 and the balance (including interest of £144.89) was transferred to our current account - £11011.94_ The above statement represents fairly the financial position of the Trust as at 31 March 2020 and reflects its receipts and payments during the year. Chairman **NOTES TO THE STATEMENT OF ACCOUNT FOR THE YEAR 1[st] April 2020 to 31[st] March 2021** ## **Newby and Scalby Community Hall Trust** ## **1. ASSETS** ## **1.1 At the 31[st] March 2021 the following assets were held:** The main assets held are the Community Hall, Car Park and Bowling Green. There are no significant other assets held other than tables, chairs, kitchen equipment and general office equipment. The upstairs office space (x 2), and storage area. ## **1.2 PURCHASES** No major purchases were made. A new water pump was purchased in January 2021 for £49.99 as the old one had failed. This helps prevent the cellar from flooding. ## **1.3 DISPOSALS** There were no significant assets disposed of during the financial year. ## **2. BORROWINGS** At the close of business on the 31[st] March 2021 there were no loans outstanding and no amounts had been borrowed during the financial year. ## **3. LEASES** There are currently no leases in operation. ## **4. DEBTS OUTSTANDING** At the Year End there were some debts outstanding for hall bookings as follows: |**Period Outstanding**|**Number of Debts**|**Value (£)**| |---|---|---| |Less than 3 months old|0|0.00| |Between 3 & 6 months old|0|0.00| |Between 6 & 12 months old**1**|2|21.00| |Over 12 months old**2**|4|1849.50| > **1** Due to Covid19, the 2 groups these refer to have not been meeting up. This will be paid ASAP when meetings are allowed and cheques can be issued. > **2** These include: - Court case. No payments received since 13.03.20, however he is not working due to Covid19. We will keep on chasing this (£1087.50) - This group has not been meeting up due to Covid19. Will be paid ASAP (£14.00) - Wedding was cancelled due to Covid19, but now rescheduled for 2021 (£348.00) - Wedding was cancelled due to Covid19, but now rescheduled for 2021 (£400.00) ## **5. CONTINGENT LIABILITES** The Community Hall’s accounts for the year 2020/21 do not include provision for contingencies as none are anticipated. This may have to be reviewed due to issues with Covid19. ## **6. PENSIONS** The Trust has been obliged to offer a pension to staff who qualifies by earning a minimum of £9000 per annum from November 2016, under the new Auto-Enrolment Legislation. The trust engaged a payroll company Autela Ltd, to carry out payroll and pension duties for the trust, as the new legislation requires additional administration. The caretaker qualified for auto-enrolment pension and has taken up this opportunity to date the trust contributions to his pension have been £700.35. Autela payroll charges £248.40. ## **7. BASIS OF ACCOUNT PREPARATION** These accounts have been produced on a receipts and payments basis. ## **8. ADVERTISING AND PUBLICITY** There were no costs in relation to general advertising or publicity incurred during the year. ## **9. EARMARKED RESERVES** It is prudent to maintain a Reserve Fund for unexpected emergencies or planned improvements. Monies held in a Skipton Building Society bond are held for these purposes. As we cashed in one Bond in June 2020 to help with finances through lockdown, we have this money in our current account. Once the threat of further lockdowns has passed, we will reinvest this. ## **10. RECEIPTS** |**DETAILS**|**2019/2020**|**2020/2021**|**NOTES**| |---|---|---|---| ||£ .p|£ .p|| |Donations received|0.00|0.00|| |Grants received|0.00|28897.89|1| |Interest received|730.38|645.86|2| |Hire Income|23065.72|5908.17|3| |Refunds received|2351.32|0.00|| |Total Receipts|27187.34|35451.92|| 1 Small Business Grant Fund and Retail, Hospitality & Leisure Grant Fund (from SBC) £10000.00 Local Restrictions Support Grant – Closed (from Scarborough Borough Council) £ 9716.86 HMRC Furlough Grant (claimed via Autela Payroll) £ 9181.03 **£28897.89** 2 Interest from our Business Reserve Account (before it was closed in January 2021) £0.02 Annual Interest from our Skipton September Bond £500.95 Interest from our Skipton May Bond when cashed in (June 2020) £144.89 **£645.86** ## 3 Hire Income from the Hall £4868.25 Hire Income from the Office £1039.92 **£5908.17** ## **11. PAYMENTS** |**DETAILS**|**2019/2020**
**GROSS**|**2020/2021**
**GROSS**|**NOTES**| |---|---|---|---| ||£ .p|£ .p|| |Insurance|£921.54|£956.40|| |Courses & Subscriptions|£631.20|£0.00|1| |Phone & Internet|£1249.69|£1368.11|2| |Computer & Printing|£76.23|£69.56|| |Stationery& Postage|£209.46|£64.71|| |Expenses & Professional fees|£788.24|£657.90|3| |Staffing|£15802.03|£12364.97|4| |Utilities(gas,electric & water)|£5589.87|£4457.93|| |Cleaning,Repairs & Renewals|£3769.17|£338.67|| |Annual SafetyTesting|£56.00|£0.00|| |Capital Improvements|£0.00|£0.00|| |Advertising|£0.00|£0.00|| |Legal & Financial|£145.00|£0.00|5| ||||| |Total Debited to Bank account|£29238.43|£20278.25|| Note[1] – Includes PRS music licence. They have not billed us for this year even though I have returned the form, and they haven’t replied to my query about this. Note[2 ] – We are due a refund from 2020/2021 from BT for £494.21 in May 2021. Note[3] – Include payroll/pension company charges, auditors’ fees and Data Protection Licence fee. Note[4] – Caretakers and Clerks salary. Includes relief caretaker. Mainly furlough in 2020-21. Note[5] – Small Claim Court Fee. ## **12. MOVEMENT OF FUNDS AS AT 31[st] MARCH 2021** ||**2019/2020**||**2020/2021**| |---|---|---|---| |Total Receipts|27187.34||35451.92| ||||| |Total Payments|29297.42||20278.25| ||||| |Total Current Assets
(Reserves plus petty cash & cash at bank
31stMarch 2021)|50599.88||65773.55| As these accounts are prepared on a Receipts & Payments basis there may be payments/commitments in the pipeline where cheques are yet to be banked or invoices have yet to be received. ## **13. BALANCE SHEET AS AT 31[st] MARCH 2021** |(Last)
Summary

Year Ended
31stMar 2020
£
31/03/2021
52709.96
Balance brought forward 1 April
27187.34
ADD total receipts
79897.30
29297.42
LESS total payments
**50599.88**
**Balance carried forward**
These cumulative funds are represented by:
2019/2020
100.00
Petty cash in hand
36.69
Nat West Reserve a/c 47633964
3814.20
Nat West Current a/c 47633948
3950.89
46648.99
Add Skipton Bonds Inc. Interest
**50599.88**|(Current)
Year Ended
31stMar 2021
£
50599.88
35451.92
86051.80
20278.25
**65773.55**
2020/2021
100.00
0.001
29390.66
29490.66
36282.892
**65773.55**| |---|---| _1 The Reserve account was closed on the 4th January 2021 and the balance (including interest of £0.02) was transferred to our current account - £36.71_ _2 Our smaller bond was cashed in on the 8th June 2020 and the balance (including interest of £144.89) was transferred to our current account - £11011.94_ The above statement represents fairly the financial position of the Trust as at 31 March 2020 and reflects its receipts and payments during the year. Chairman CHARITY COMMISSION FOR ENGLAND ANO WALES Independent examiner's report on the accounts Section A Independent Examiner's Report Report to the trusteesl members of Newby & Scalby Communty Hall On accounts for the year ended 31 March 2021 Charfty no (rfany) 523406 Set out on pages I report to the trustees on my examination of the accounts of the atthe charity (Ihe Trusf) for the year ended 3110312021. Responsibilities and basls of report As the thartvs tmstees. you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (Ihe AL*). I report in respect of my examination of the Trust's ac￿unt$ carried out under section 145 of the 2011 Ad and in carrying out my examination, I have followed all the applicabte Dire(Xions given by the Charity Commission under section 145(5}(b) of Ihe Ad. Independent examiner's statement I have o)mpleted my examination. I confinn that no material matters have come to my attent￿)n in connection wtth the examination (other than that disdosed below ') which gives me cause to believe that in. any material respect.. the a(£ounting records were not kept in accordan￿ wth section 130 of the Chartties Act; the accounts did not accord viith the accounting records" or I have no concems and have come &ross no other matters in connection with the examination to which attention should be drawn in this report in order to ena￿e a proper understanding of the aco)unts to be reached. . Please delete the words in Ihe brackets rfthey do not apply. Signed." 20 July 2021 Name: Trevor Teasda Relevant professional qualification(s) or body (if any): Chartered Instrtule of Publ￿ Finan￿ & Accountancy Add￿$s. 193 Scalby Road ScArt%)rough North Yorkshire Y012 6TE IER Oct 2018 Disclosure Only complete if the examiner needs to hhJhlight material matters ol concern (see CC32, Independent examination of Ghartty accounts.. diredions and guidan￿ for examiners). Glve here brief details of any items that the examiner wishes to disclose. IER Oct 2018 NEWBY AND SCALBY COMMUNrri HALL Inde endent Examlnerfs R for the Trnstse5 fov the r wded 31 Marth 2021 My examination was carried out in attordance with 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 any such matters. The procedures undertaken do not provide all the evidence that would be required in an audÉt and con5equenUy no opinion is given as to whether the accounts present a 'true and fairf view. In connection with my examination no matter ha5 come to My attention which gives me reasonable Cause to believe that in any material respect the requirements to keep accounting records were not kept in accordance with Section 130 of the Charits"es Art or the accounts do not accord with the accounting records. I have no concerns and have come across no other matters in connection wlth the examination to which attention should be drawn in order to enable a proper understanding of the accounts to be reached. A number of querles relating to the accounts have been raised with the Clerk and satisfactory answers have been given. Trevor Teasdale CPFA 2010712021