HAMPSTHWAITE MEMORIAL HALL
TRUSTEES ANNUAL REPORT for the year ended 31 December 2022
Registered charity no. 523703
TRUSTEES
Hampsthwaite Parish Council (Corporate Trustees)
MANAGEMENT COMMITTEE OFFICERS
G Howard Chairman P C N Capel- Cure Treasurer J Campbell Secretary M Marshall Booking Secretary (died July 2021)
ADDRESS
Hampsthwaite Memorial Hall Hollins Lane Hampsthwaite Harrogate HG3 2EH
SOLICITORS
Cowling, Swift & Kitchin 8 Blake Street York YO1 8XJ
BANKERS
National Westminster Bank Plc 3 Cambridge Crescent Harrogate HG1 1PJ
INDEPENDENT EXAMINER
John Blackburn 8 Brookfield Close Hampsthwaite Harrogate HG3 2EA
1
HAMPSTHWAITE MEMORIAL HALL
TRUSTEES ANNUAL REPORT for the year ended 31 December 2022 (continued)
Report of the Trustees for the year to 31[st] December 2022
The Trustees present their report along with the financial statements of the charity for the year ended 31[st] December 2021.
The Charities Constitution and Management structure
The Memorial Hall Charitable Trust was established by the conveyance of land between the Tang Estates and the Parish Council of Hampsthwaite made on 30[th] March 1953 for the purpose of erecting and running a village hall, the Parish Council being the Trustees.
The general management and control of the Trust’s premises and the arrangements for their use is invested in a management committee consisting of not more than twenty five members of whom eight shall be elected members of the public, the remainder being representatives of village organisations as laid out in the second schedule of the conveyance document.
All members of the committee shall retire at the Annual General Meeting. Every organisation entitled to appoint a member of the committee to replace a member retiring at the Annual General Meeting shall make the appointment at any time within one month before the Annual General Meeting.
Representation on the management committee is currently: -
Village organisations - Twelve
Public members - Eight
Due to the COVID-19 pandemic the hall committee has been unable to meet during 2021; however, any major issues have been discussed by the officers and where necessary where decisions were required these were emailed for approval. Committee are about to commence again.
Objectives and activities
The objectives of the Trust are for the purposes of physical and mental training, recreation, and social, moral and intellectual development through the medium of reading and recreation rooms, library, lecture classes, recreation and entertainments or otherwise as may be found expedient for the benefit of the inhabitants of the Parish of Hampsthwaite.
The hall is let on a fixed charge or hourly basis dependant upon the hirer to support the activities described above.
Achievements during the year
After the COVID-19 pandemic hirings have recovered with one or two new regular bookings. The he operation of the hall has continued to be severely restricted in the activities that could be carried out. Despite this the hall managed to increase income to £24,967 from £14,175 in the previous year.
2
HAMPSTHWAITE MEMORIAL HALL
TRUSTEES ANNUAL REPORT for the year ended 31 December 2022 (continued)
The hall has embarked on a major refurbishment as outlined in the previous year. The Hall received a commuted grant of 25,119 with the Hall being committed to providing a reserve of £10,000 towards the refurbishment of the toilets and kitchen which commenced during the year. The cost to date is £34,470.
Financial Review
See above
The triennial review of rental charges took place during 2019 and the increase of 2% was implemented on 1[st] June 2020.
Declaration
Approved by the trustees and signed on their behalf
Signature
Full name
Position in the charity
3
INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF HAMPSTHWAITE MEMORIAL HALL
This report on the financial statements of the Charity for the year ended 31 December 2021, which are set out on pages five to eleven, is in respect of an examination carried out in accordance with section 145 of the Charities Act 2011.
Respective responsibilities of the Trustees and the examiner
As trustees of the Charity, you are responsible for the preparation of the financial statements. You consider that the audit requirement of the Regulations and section 145 of the Act do not apply. It is my responsibility to issue this report on those financial statements in accordance with the terms of the Regulations.
Basis of this report
My examination was carried out in accordance with the General Directions given by the Charity Commission under section 145(5)(b) of the Act and that examination includes a review of the accounting records kept by the Charity and a comparison of the accounts with those records. It also includes considering any unusual items or disclosures in the financial statements and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts.
Independent examiner’s statement
In connection with my examination, no matter has come to my attention:
-
(1) which gives me 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 financial statements, which accord with the accounting records and comply with the requirements of the Act and the Regulations
have not been met; or
- (2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
------------------------------John Blackburn AIB Retired Bank Official 8 Brookfield Close Hampsthwaite Harrogate HG3 2EA
4
HAMPSTHWAITE MEM ORIAL HALL
STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDING 31 DECEMBER 2021
| Capital | Capital | Designated | Endowed | 2021 | 2020 | |||
|---|---|---|---|---|---|---|---|---|
| Unrestricted | expenditure | Fund | Funds | |||||
| Fund | ||||||||
| Notes | £ | £ | £ | £ | ||||
| INCOMING RESOURCES | ||||||||
| Voluntary income | 2a | 408 | - | 408 | 288 | |||
| Grants received | 2a | 20,097 | - | 20,097 | 13,004 | |||
| Charitable activities | 2b | 14,175 | - | 14,175 | 8,595 | |||
| Other income | 2c | - | - | 121 | ||||
| Income from investments | 2d | 3 | - | 3 | 63 | |||
| 34,683 | - | 34,683 | 22,071 | |||||
| RESOURCES EXPENDED | ||||||||
| Activities for generating funds | - | - | - | - | ||||
| Charitable activities | 3a | 16,772 | - | 16,772 | 21,944 | |||
| Management and administration | 3b | 1,099 | - | 1,099 | 30 | |||
| Expenditure of a capital nature | 3d | - | 4,512 | 4,512 | 1,214 | |||
| Governance costs | 3c | 737 | - | 737 | 425 | |||
| 18,608 | 4,512 | 23,120 | 23,613 | |||||
| NET INCOMING RESOURCES | 16,075 | (4,512) | - | - | 11,563 | (1,542) | ||
| BALANCES C/FWD 1 JANUARY 2021 | 39,214 | - | - | 18,592 | 57,806 | 59,348 | ||
| Transfers | (14,512) | 4512 | 10,000 | - | - | |||
| BALANCES B/FWD 31 DECEMBER 2021 | 40,777 | - | 10,000 | 18,592 | 69,369 | 57,806 |
5
HAM PSTHWAITE MEMORIAL HALL
BALANCE SHEET AT 31 DECEMBER 2021
| Notes FIXED ASSETS Tangible - Property 5 CURRENT ASSETS Debtors 6 Cash at bank and in hand 7 CREDITORS - AMOUNTS FALLING DUE W ITHIN ONE YEAR 8 NET CURRENT ASSETS NET ASSETS CHARITABLE FUNDS ENDOWED RESERVE GENERAL RESERVE DESIGNATED RESERVE 9 |
2021 2020 18,592 18,592 2,595 569 54,261 40,690 56,856 41,259 6,079 2,045 50,777 39,214 69,369 57,806 18,592 18,592 40,777 39,214 10,000 - 69,369 57,806 |
|---|---|
These financial statements were approved by the Trustees on
Signed on behalf of the Parish Council
6
HAMPSTHWAITE M EMORIAL HALL
Notes to the financial statements
For the year ended 31 December 2021
| Cash Flow Statement | ||||
|---|---|---|---|---|
| 2021 | 2020 | |||
| Surplus / (Deficit) for the year | 11,563 | (1,542) | ||
| Expenditure of a capital nature | - | - | ||
| Decrease/(increase) in debtors | (2,025) | 1,682 | ||
| (Decrease)/increase in creditors | 4,033 | 265 | ||
| Net cash flow from operating activities | 13,571 | 405 | ||
| Net movement of cash balances | ||||
| Bank current account | 13,568 | 342 | ||
| COIF deposit account | 3 | 63 | ||
| Increase in cash balances | 13,571 | 405 |
7
HAMPSTHWAITE MEMORIAL HALL
Notes to the financial statements
For the year ended 31 December 2021
1. Accounting policies
The financial statements of the Hampsthwaite Memorial Hall have been prepared in accordance with the Charities Act 2011 and the SORPS 2005 using the accruals basis
Funds
Designated funds are funds set aside to cover major maintenance and or improvements that require carrying out at sometime in the near future.
Incoming resources
Charges due for the hire of the hall are recognised at the date that the hire takes place
Resources expended
Expenditurethat has been incurredwithin the financial year end but not yet chargedis accrued for at the year end
Fixed assets
The property is stated at its cost value. Other items of a capital nature are written off to the income and expenditure account at the time of purchase.
8
HAM PSTHWAITE MEM ORIAL HALL
Notes to the financial statements
For the year ended 31 December 2021
| HAM PSTHWAITE MEM ORIAL HALL Notes to the financial statements For the year ended 31 December 2021 |
HAM PSTHWAITE MEM ORIAL HALL Notes to the financial statements For the year ended 31 December 2021 |
|---|---|
| 2 INCOMING RESOURCES 2a Voluntary income Donations Local Lotto Amazon Smile HBC grant support due to the COVID-19 Pandemic Grants received 2b Charitable activities Receipts from hire of the hall Snooker Club Bowls Club Brownies & Beavers & Guides Hampsthwaite W ednesday Group " Players " Village Society " Junior Football " Film Club Nidderdale Bridge Club Mothers and Toddlers W I North American Modellers Pilates Zumba Yoga 2 Yoga Harrogate Gymnastics Baby Ballet Gardening Club Solar energy Keep fit Car Park Rent R Scaife - Concerts Kitchen Hire Well Being Sundry Hirers 2c Other income Contributions to Electricity Insurance Contribution Investment income Bank deposit interest COIF deposit interest TOTAL INCOMING RESOURCES |
2021 2020 - 20 402 268 6 - 17,597 12,084 2,500 920 20,505 13,292 - 794 124 145 13 - 200 - 790 483 - 156 375 - - 62 325 252 208 135 300 188 300 475 242 234 868 358 - 84 594 320 1,125 - 3,350 - - 120 219 1,205 - - (100) 950 - 480 1,680 - 812 250 2,750 1,904 14,175 8,595 - 22 - 99 - 121 - - 3 63 3 63 34,683 22,071 |
9
HAM PSTHWAITE M EMORIAL HALL
Notes to the financial statements
For the year ended 31 December 2021
| HAM PSTHWAITE M EMORIAL HALL Notes to the financial statements For the year ended 31 December 2021 |
HAM PSTHWAITE M EMORIAL HALL Notes to the financial statements For the year ended 31 December 2021 |
|---|---|
| 3 Resources expended 3a Charitable activities Electricity Gas Rates Water Rate Insurances Repairs & Renewals - General " " - Electrical Fire Precaution maintenance Grounds & Garden Maintenance Boiler Maintenance Caretaking Cleaning wages Cleaning Materials Hygene I T and Broadband Licenses & Performing Rights VE day expenditure COVID expenditure 3b Management and administration Secretarial & Stationary Honorarium Advertisements Miscellaneous 3c Governance costs Trustees Indemnity insurance TOTAL RESOURCES EXPENDED 3d Expenditure of a capital nature Projectin control unit etc Stage lighting Chair trolley frames Parking signs New crockery Architect fees |
2021 2020 796 617 1,944 2,798 175 67 541 493 4,916 4,820 1,970 3,352 - - 359 663 728 1,042 97 531 - - 3,281 2,964 432 34 125 125 733 708 675 609 - 1,259 - 1,862 16,772 21,944 127 - - - - - 972 30 1,099 30 737 425 18,608 1,714 1,772 - 2,740 - - 314 - - - - - 900 4,512 1,214 |
10
HAM PSTHWAITE M EMORIAL HALL
Notes to the financial statements (continued)
For the year ended 31 December 2021
| Expenditure supported by grants Stage upgrade Expenditure Less grant received Net cost to the Memorial Hall VE day celebrations Expenditure (balance from 2020) Less grants received Net cost to the Memorial Hall |
2021 2020 2,740 - 2,500 - 240 - 73 1,259 - 920 73 339 |
|---|---|
11
HAMPSTHWAITE MEMORIAL HALL
Notes to the financial statements
For the year ended 31 December 2021
| 5 Fixed assets Memorial Hall 6 Debtors Hirers and sundry debtors Prepayments and accrued income 7 Cash at bank and in hand Current account Capital reserve account COIF deposit account Cash in hand 8 Creditors: amounts falling due within one year Trade creditors Accruals Deferred income Gas Electricity W ater Others 9 Fund analysis Endowed reserve General reserve Designated reserve Total funds |
30,219 130 23,912 |
2021 2020 18,592 18,592 2,495 400 100 170 2,595 570 16,651 132 23,909 54,261 40,692 - - 54,261 40,692 5,574 - - 774 169 - 1,102 504 2,045 6,079 2,045 Income Expenditure Transfers Bal c/f 31 December 2021 - - 18,592 34,683 (23,120) (10,000) 40,777 - - 10,000 10,000 |
|---|---|---|
| - 274 230 - - |
||
| Bal b/f 1 January 2021 18,592 39,214 |
||
| 57,806 | 34,683 (23,120) - 69,369 |
Endowed reserve
As the Memorial Hall Building is held in trust with the Parish Council on behalf of the village, in order to show a true picture with regard to general reserves available to the committee, the cost of the building has been transferred to endowed capital.
The property was revalued on 19th February 2019 for insurance reinstatement purposes
| The Memorial Hall was revalued in June 2020 | £700,000 |
|---|---|
| Current indexed link value for 2021 | £795,607 |
| Previous value in 1999 | £325,000 |
12
HAMPSTHWAITE MEMORIAL HALL
STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDING 31 DECEMBER 2022
| Capital | Designate | Endowed | 2022 | 2021 | |||
|---|---|---|---|---|---|---|---|
| Unrestricted | expendit | d Fund | Funds | ||||
| Fund | ure | ||||||
| Notes | £ | £ | £ | £ | |||
| INCOMING RESOURCES | |||||||
| Voluntary income | 2a | 1,004 | - | 1,004 | 408 | ||
| Grants received | 2a | 900 | - | 900 | 20,097 | ||
| Refurbishment grant | 2a | 25,119 | 25,119 | - | |||
| Charitable activities | 2b | 24,941 | - | 24,941 | 14,175 | ||
| Other income | 2c | 26 | 26 | - | |||
| Income from investments | 2d | 233 | - | 233 | 3 | ||
| 52,223 | - | 52,223 | 34,683 | ||||
| RESOURCES EXPENDED | |||||||
| Activities for generating funds | - | - | - | - | |||
| Charitable activities | 3a | 17,979 | - | 17,979 | 16,772 | ||
| Management and administration | 3b | 356 | - | 356 | 1,099 | ||
| Expenditure of a capital nature | 3d | - | 41,575 | 41,575 | 4,512 | ||
| Governance costs | 3c | 1,054 | - | 1,054 | 737 | ||
| 19,389 | 41,575 | 60,964 | 23,120 | ||||
| NET INCOMING RESOURCES | 32,834 | (41,575) | - | - | (8,741) | 11,563 | |
| BALANCES C/FWD 1 JANUARY 2022 | 40,777 | - | 10,000 | 18,592 | 69,369 | 57,806 | |
| Transfers | 10,000 | (10,000) | - | - | |||
| BALANCES B/FWD 31 DECEMBER 2022 | 73,611 | (31,575) | 0 | 18,592 | 60,628 | 69,369 |
5
HAMPSTHWAITE MEMORIAL HALL
BALANCE SHEET AT 31 DECEMBER 2022
| Notes FIXED ASSETS Tangible - Property 5 CURRENT ASSETS Debtors 6 Cash at bank and in hand 7 CREDITORS - AMOUNTS FALLING DUE WITHIN ONE YEAR 8 NET CURRENT ASSETS NET ASSETS CHARITABLE FUNDS ENDOWED RESERVE GENERAL RESERVE DESIGNATED RESERVE 9 |
2022 18,592 5,365 39,060 44,425 2,389 42,036 60,628 18,592 42,036 60,628 |
2021 18,592 2,595 54,261 |
|---|---|---|
| 56,856 6,079 |
||
| 50,777 | ||
| 69,369 | ||
| 18,592 40,777 10,000 |
||
| 69,369 |
These financial statements were approved by the Trustees on
Page 6
HAMPSTHWAITE MEMORIAL HALL
Notes to the financial statements
For the year ended 31 December 2022
1. Accounting policies
The financial statements of the Hampsthwaite Memorial Hall have been prepared in accordance with the Charities Act 2011 and the SORPS 2005 using the accruals basis
Funds
Designated funds are funds set aside to cover major maintenance and or improvements that require carrying out at sometime in the near future.
Incoming resources
Charges due for the hire of the hall are recognised at the date that the hire takes place
Resources expended
Expenditure that has been incurred within the financial year end but not yet charged is accrued for at the year end
Fixed assets
The property is stated at its cost value. Other items of a capital nature are written off to the income and expenditure account at the time of purchase.
Page 7
HAMPSTHWAITE MEMORIAL HALL
Notes to the financial statements
For the year ended 31 December 2022
| 2 INCOMING RESOURCES 2a Voluntary income Donations Local Lotto Amazon Smile HBC grant support due to the COVID-19 Pandemic Refurbishment grant Jubilee grant 2b Charitable activities Receipts from hire of the hall Snooker Club Bowls Club Brownies & Beavers & Guides Hampsthwaite Wednesday Group " Players " Junior Football " Film Club Bridge Club Mothers and Toddlers W I North American Modellers Pilates Zumba Yoga Baby massage Harrogate Gymnastics Junior Football Baby Ballet Solar energy Car Park Rent Kitchen Hire Well Being Sundry Hirers 2c Other income Contributions to Electricity Insurance Contribution Investment income Bank deposit interest COIF deposit interest TOTAL INCOMING RESOURCES |
2022 2021 280 - 713 402 11 6 - 17,597 25,119 - 900 2,500 27,023 20,505 1,040 - 558 124 - 13 525 200 2,370 790 680 375 - - 525 325 576 208 400 300 600 300 716 242 1,384 868 958 594 575 - 2,153 1,125 680 - (1,000) 3,350 2,611 219 - (100) - 1,680 1,316 812 8,275 2,750 24,941 14,175 26 - - - - - 233 3 233 3 52,223 34,683 |
|---|---|
Page 8
HAMPSTHWAITE MEMORIAL HALL
Notes to the financial statements
For the year ended 31 December 2022
| 3 Resources expended 3a Charitable activities Electricity Gas Rates Water Rate Insurances Repairs & Renewals - General " " - Electrical Fire Precaution maintenance Grounds & Garden Maintenance Boiler Maintenance Caretaking Cleaning wages Cleaning Materials Hygene I T and Broadband Licenses & Performing Rights Jubilee celebrations 3b Management and administration Secretarial & Stationary Honorarium Advertisements Miscellaneous 3c Governance costs Trustees Indemnity insurance TOTAL RESOURCES EXPENDED 3d Expenditure of a capital nature Projectin control unit etc Stage lighting Capital equipment purchases Major refurbishment |
2022 2021 449 796 1,683 1,944 342 175 595 541 5,031 4,916 2,135 1,970 - - - 359 1,083 728 453 97 - - 2,832 3,281 1,037 432 125 125 867 733 362 675 985 - 17,979 16,772 30 127 - - - - 326 972 356 1,099 1,054 737 19,389 18,608 - 1,772 - 2,740 7,105 - 34,470 - 41,575 4,512 |
|---|---|
Page 9
HAMPSTHWAITE MEMORIAL HALL
Notes to the financial statements
For the year ended 31 December 2022
| 5 Fixed assets Memorial Hall 6 Debtors Hirers and sundry debtors Prepayments and accrued income 7 Cash at bank and in hand Current account Capital reserve account COIF deposit account Cash in hand 8 Creditors: amounts falling due within one year Trade creditors Accruals Deferred income Gas Electricity Water Others 9 Fund analysis Endowed reserve General reserve Designated reserve Total funds |
14,784 130 24,146 |
2022 2021 18,592 18,592 5,336 2,495 - 100 5,336 2,595 30,219 130 23,912 39,060 54,261 - - 39,060 54,261 2,389 5,574 - 274 230 - - - 504 2,389 6,079 Income Expenditure Transfers Bal c/f 31 December 2022 - - 18,592 52,223 (60,964) (10,000) 22,036 - - 10,000 20,000 |
2021 18,592 2,495 100 |
|---|---|---|---|
| 2,595 | |||
| 54,261 - |
|||
| - - - - - |
|||
| 54,261 | |||
| 5,574 504 |
|||
| Bal b/f 1 January 2022 18,592 40,777 10,000 |
|||
| 6,079 | |||
| 69,369 | 52,223 (60,964) - 60,628 |
Endowed reserve
As the Memorial Hall Building is held in trust with the Parish Council on behalf of the village, in order to show a true picture with regard to general reserves available to the committee, the cost of the building has been transferred to endowed capital.
| The property was revalued on 19th February | 2019 for insurance reinstatement purposes |
|---|---|
| The Memorial Hall was revalued in June 202 | £700,000 |
| Current indexed link value for 2021 | £795,607 |
| Previous value in 1999 | £325,000 |
Page 10
INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF HAMPSTHWAITE MEMORIAL HALL
This report on the financial statements of the Charity for the year ended 31 December 2022, which are set out on pages five to eleven, is in respect of an examination carried out in accordance with section 145 of the Charities Act 2011.
Respective responsibilities of the Trustees and the examiner
As trustees of the Charity, you are responsible for the preparation of the financial statements. You consider that the audit requirement of the Regulations and section 145 of the Act do not apply. It is my responsibility to issue this report on those financial statements in accordance with the terms of the Regulations.
Basis of this report
My examination was carried out in accordance with the General Directions given by the Charity Commission under section 145(5)(b) of the Act and that examination includes a review of the accounting records kept by the Charity and a comparison of the accounts with those records. It also includes considering any unusual items or disclosures in the financial statements and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts.
Independent examiner’s statement
In connection with my examination, no matter has come to my attention:
-
(1) which gives me 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 financial statements, which accord with the accounting records and comply with the requirements of the Act and the Regulations
have not been met; or
- (2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
------------------------------John Blackburn AIB Retired Bank Official 8 Brookfield Close Hampsthwaite Harrogate HG3 2EA