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2022-02-28-accounts

HAREWOOD VILLAGE HALL

REGISTERED CHARITY NO.523704

28 FEBRUARY 2022

Page 2 - Balance Sheet
Page 3 - Independent Examiners Report
Page 4 - Statement of Financial Activities
Pages 5- 7 - Notes to the Accounts
Pages 8-9 - Significant Information & Report of Trustees

1

HAREWOOD VILLAGE HALL

BALANCE SHEET

28 FEBRUARY 2022

Fixed Assets
Tangible Fixed Assets (Note 2)
Current Assets
Debtors & Prepayments (Note 8)
Stock on Hand
Cash at Bank and in Hand
Total Current Assets
Less Current Liabilities
Creditors – Amounts Falling Due Within One Year (Note 9)
Net Current Assets
Total Assets Less Current Liabilities
Creditors – Amounts Falling Due After One Year
Total Net Assets
Represented By
Restricted Funds
Unrestricted Funds
Total Charity Funds
2022
£
£
48,666
12,057
390
57,983
70,430
6,106
64,324
112,990
-
112,990
= ====
48,094
64,896
112,990
= ====
2021
(Restated)
£
£
52,018
1,600
255
48,876
50,731
5,428
45,303
97,321
-
97,321
= ====
51,303
46,018
97,321
= ====
2021
(Restated)
£
£
52,018
1,600
255
48,876
50,731
5,428
45,303
97,321
-
97,321
= ====
51,303
46,018
97,321
= ====
97,321
-
97,321
= ====
51,303
46,018
97,321
= ====

Signed by one or two Trustees on behalf of the Trustees

Signature

Name

Date

BULMER & CO Chartered Certified Accountants

2 Mount Parade HARROGATE HG1 1BX

2

HAREWOOD VILLAGE HALL

INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF HAREWOOD VILLAGE HALL

ON ACCOUNTS FOR THE YEAR ENDED 28 FEBRUARY 2022

Respective Responsibilities of the Trustees and Examiner

The Trustees are responsible for the preparation of the accounts. The Trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.

It is my responsibility to:

Basis of Independent Examiner’s Statement

My examination was carried out in accordance 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 audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair’ view and the report is limited to those matters set out in the statement below.

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:

  2. To keep accounting records in accordance with section 130 of the 2011 Act; and

  3. To prepare accounts which accord with the accounting records and comply with the accounting requirements of The Charities Act

have not been met; or

  1. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

D T Kitson FCCA Bulmer & Co Chartered Certified Accountants 2 Mount Parade Harrogate HG1 1BX

21 March 2023

3

HAREWOOD VILLAGE HALL STATEMENT OF FINANCIAL ACTIVITIES

HAREWOOD VILLAGE HALL
STATEMENT OF FINANCIAL ACTIVITIES YEAR ENDED 28 FEBRUARY 2022
Note Unrestricted Restricted
**Total Funds **
Total Funds
Funds Funds 2022 2021
(Restated)
£ £ £ £
Incoming Resources
Lettings 9,095 - 9,095 4,697
Car Park Honesty Box & Car Parking 12,217 - 12,217 -
Pantomime - - - -
Misc Income 186 186
Rent etc – Muddy Boots / Harewood Food & Drink 10 20,654 - 20,654 8,253
Sale of Equipment - - - -
Bank Interest - - - 25
Emmerdale Stakeholder Monies 5 - - - -
Christmas Party 12 - - - -
Leeds City Council Grants 16,413 - 16,413 20,062
Total Incoming Resources 58,565 - 58,565 33,037
===== ===== ===== =====
Resources Expended
Cleaning & Cleaning Materials 5,750 - 5,750 1,546
Light & Heat 12,417 - 12,417 2,901
Garage Rent 543 - 543 543
Rates & Water 5,037 - 5,037 2,583
Insurance 1,165 - 1,165 1,208
Repairs, Renewals & Maintenance 8,759 - 8,759 3,496
Licences & Subscriptions 470 - 470 288
Pantomime 900 - 900 -
Harewood Post Pandemic Get Together 537 - 537 -
Christmas Party - - - -
Bank Charges 98 - 98 76
Administration, Telephone & Sundries 3,867 - 3,867 1,686
Miscellaneous - - - 50
Depreciation 143 3,209 3,352 3,974
Prior Year Overstated - - - 8,791
Total Resources Expended 39,686 3,209 42,895 27,142
===== ===== ===== =====
Net Incoming / (Outgoing) Resources 18,879 (3,209) 15,670 5,895
Transfer Between Funds - - - -
Other Recognised Gains & Losses - - - -
Net Movement in Funds 18,879 (3,209) 15,670 5,895
Balance Brought Forward at 1 March 2021 46,017 51,303 97,320 91,426
Balance Carried Forward at 28 February 2022 64,896 48,094 112,990 97,321
===== ===== ====== ======

4

HAREWOOD VILLAGE HALL

NOTES TO THE ACCOUNTS

28 FEBRUARY 2022

Note 1 – Accounting Policies

Basis of Accounting

These Accounts have been prepared under the historic cost convention in accordance with:

The charity is a public benefit entity

Tangible Fixed Assets & Depreciation

Tangible fixed assets are stated at cost less deprecation. Depreciation is provided for at rates calculated to write off the cost less estimated residual value of each assets over its expected useful life, as follows-

Property Improvements Fixtures, Fittings & Equipment

4% straight line

20% reducing balance

Stock

Stock is stated at lower of cost or net realisable value.

Note 2 – Tangible Fixed Assets

P
Im
operty
provements
Fixtures,
Fittings &
Equipment
Cost
At 1 March 2021
71,587
21,195
Additions
-
-
At 28 February 2022
71,587
21,195
=====
=====
Depreciation
At 1 March 2021
22,904
17,860
Charge for the Year
2,863
489
At 28 February 2022
25,767
18,349
=====
=====
Net Book Value at 28 February 2022
45,820
2,846
=====
=====
Net Book Value at 29 February 2021
48,683
3,335
=====
=====
Note 3 – Analysis of Net Assets by Fund
Unrestricted
Restricted
Tangible Fixed Assets
572
48,094
Current Assets
70,430
-
Current Liabilities
(6,106)
-
At 28 February 2022
64,896
48,094
=====
=====
Total
92,782
-
92,782
=====
40,764
3,352
44,116
=====
48,666
=====
52,018
=====
Total
48,666
70,430
(6,106)
112,990
======

5

HAREWOOD VILLAGE HALL

NOTES TO THE ACCOUNTS

28 FEBRUARY 2022

Note 4 – Related Party Transactions

There are no material related party transactions that require disclosure.

Note 5 – Emmerdale Stakeholder Monies
2022
Received in the Year
-
Repairs, Renewals & Maintenance
-
=====
R stricted
Funds
Unrestricted
Funds
Fixed Assets at 1 March 2021
51,303
715
Depreciation
(3,209)
(143)
Net Book Value
48,094
572
=====
=====
2021
2,710
2,710
=====
Total
52,018
(3,352)
48,666
======

Note 6 – Role Played by Volunteers

The Trustees and Committee, along with other volunteers where appropriate, are involved in the running of the charity and its activities.

Note 7 – Trustees & Self Remuneration

No Trustee or Committee member has been paid remuneration in the year to 28 February 2022.

A Christmas party was not held but a post pandemic get together was.

Note 8 – Debtors & Prepayments
Debtors
Prepayments & Accrued Income
Note 9 – Amounts Falling Due Within One Year
Trade Creditors
Accruals & Deferred Income
Taxation & Social Security
2022
11,973
84
12,057
=====
2,869
3,009
228
6,106
=====
2021
1,360
240
1,600
=====
2,600
2,600
228
5,428
=====

6

HAREWOOD VILLAGE HALL

NOTES TO THE ACCOUNTS

28 FEBRUARY 2022

Note 10 – Rent Receivable

The Harewood Food & Drink Project / Muddy Boots Café lease was renewed on 1 June 2022 for a period of 6 years to 31 May 2028 at a rent of £13,000 per annum.

Note 11 – Independent Examination & Other Fees (included in Administration Costs) 2022 2021
Independent Examination Fee 500 500
===== =====

7

HAREWOOD VILLAGE HALL (CHARITY NUMBER 523704)

SIGNIFICANT INFORMATION & REPORT OF TRUSTEES

Objects & Activities

The charitable object is Harewood Village Hall. Monies raised and gifted are used for improving the facilities of the Village Hall so that it is available to benefit the neighbourhood.

Structure & Governance

The charity’s governing document is a lease and trust deed dated 4 November 1959. The charity was registered on 11 March 1964.

Charity Trustees

Mrs Olga Hanbury Mr Stephen Bolton (Resigned during year)

Trustees are selected by appointment or election.

The Trustees have regard to guidance issued by the Charity Commission per Section 4 of the Charities Act 2006. The Trustees are registered on the property records at the Land Registry.

Address

Harewood Village Hall Church Lane Harewood Leeds LS17 9LJ

Contact Address

Mrs Olga Hanbury 75 The Square Harewood Leeds LS17 9LQ

Bankers

Santander

Independent Examiners

Bulmer & Co Chartered Certified Accountants 2 Mount Parade Harrogate HG1 1BX

Trustees’ Responsibility for the Accounts

Charity law requires the Trustees of the Village Hall to prepare a statement of financial activities and a statement of assets and liabilities for each financial year. In addition the Trustees are responsible for keeping proper accounting records which are sufficient to show and explain the charity’s transactions and to disclose with reasonable accurate at any time the financial position of the Village Hall. They are also responsible for safeguarding the assets and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Management

The management of the charity is through a committee of volunteers, two of whom are Trustees of the charity.

The financial statements are prepared using the Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Charities SORP (FRS102).

8

Achievements & Performance

During the year the charity continued to maintain the Village Hall facilities and organised events for the benefit of the local community.

Financial Review

The charity’s policy on reserves is to regularly review cash reserves to ensure they are sufficient for future needs and objectives.

The charity had net Outgoing Resources in the year to 28 February 2021 and this is being monitored.

Risk Factors

The committee have considered the risks the charity is exposed to and mitigate those risks. Strategic and short term plans are reviewed regularly and funding planned to meet the needs of the charity. Internal control procedures to monitor expenditure are in place.

The Trustees declare they have approved the Trustees Report

Signed on behalf of the Charity’s Trustees

Signature

Full Name

Position

Date

9

HAREWOOD VILLAGE HALL

REGISTERED CHARITY NO.523704

28 FEBRUARY 2022

Page 2 - Balance Sheet
Page 3 - Independent Examiners Report
Page 4 - Statement of Financial Activities
Pages 5- 7 - Notes to the Accounts
Pages 8-9 - Significant Information & Report of Trustees

1

HAREWOOD VILLAGE HALL

BALANCE SHEET

28 FEBRUARY 2022

Fixed Assets
Tangible Fixed Assets (Note 2)
Current Assets
Debtors & Prepayments (Note 8)
Stock on Hand
Cash at Bank and in Hand
Total Current Assets
Less Current Liabilities
Creditors – Amounts Falling Due Within One Year (Note 9)
Net Current Assets
Total Assets Less Current Liabilities
Creditors – Amounts Falling Due After One Year
Total Net Assets
Represented By
Restricted Funds
Unrestricted Funds
Total Charity Funds
2022
£
£
48,666
12,057
390
57,983
70,430
6,106
64,324
112,990
-
112,990
= ====
48,094
64,896
112,990
= ====
2021
(Restated)
£
£
52,018
1,600
255
48,876
50,731
5,428
45,303
97,321
-
97,321
= ====
51,303
46,018
97,321
= ====
2021
(Restated)
£
£
52,018
1,600
255
48,876
50,731
5,428
45,303
97,321
-
97,321
= ====
51,303
46,018
97,321
= ====
97,321
-
97,321
= ====
51,303
46,018
97,321
= ====

Signed by one or two Trustees on behalf of the Trustees

Signature

Name

Date

BULMER & CO Chartered Certified Accountants

2 Mount Parade HARROGATE HG1 1BX

2

HAREWOOD VILLAGE HALL

INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF HAREWOOD VILLAGE HALL

ON ACCOUNTS FOR THE YEAR ENDED 28 FEBRUARY 2022

Respective Responsibilities of the Trustees and Examiner

The Trustees are responsible for the preparation of the accounts. The Trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.

It is my responsibility to:

Basis of Independent Examiner’s Statement

My examination was carried out in accordance 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 audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair’ view and the report is limited to those matters set out in the statement below.

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:

  2. To keep accounting records in accordance with section 130 of the 2011 Act; and

  3. To prepare accounts which accord with the accounting records and comply with the accounting requirements of The Charities Act

have not been met; or

  1. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

D T Kitson FCCA Bulmer & Co Chartered Certified Accountants 2 Mount Parade Harrogate HG1 1BX

21 March 2023

3

HAREWOOD VILLAGE HALL STATEMENT OF FINANCIAL ACTIVITIES

HAREWOOD VILLAGE HALL
STATEMENT OF FINANCIAL ACTIVITIES YEAR ENDED 28 FEBRUARY 2022
Note Unrestricted Restricted
**Total Funds **
Total Funds
Funds Funds 2022 2021
(Restated)
£ £ £ £
Incoming Resources
Lettings 9,095 - 9,095 4,697
Car Park Honesty Box & Car Parking 12,217 - 12,217 -
Pantomime - - - -
Misc Income 186 186
Rent etc – Muddy Boots / Harewood Food & Drink 10 20,654 - 20,654 8,253
Sale of Equipment - - - -
Bank Interest - - - 25
Emmerdale Stakeholder Monies 5 - - - -
Christmas Party 12 - - - -
Leeds City Council Grants 16,413 - 16,413 20,062
Total Incoming Resources 58,565 - 58,565 33,037
===== ===== ===== =====
Resources Expended
Cleaning & Cleaning Materials 5,750 - 5,750 1,546
Light & Heat 12,417 - 12,417 2,901
Garage Rent 543 - 543 543
Rates & Water 5,037 - 5,037 2,583
Insurance 1,165 - 1,165 1,208
Repairs, Renewals & Maintenance 8,759 - 8,759 3,496
Licences & Subscriptions 470 - 470 288
Pantomime 900 - 900 -
Harewood Post Pandemic Get Together 537 - 537 -
Christmas Party - - - -
Bank Charges 98 - 98 76
Administration, Telephone & Sundries 3,867 - 3,867 1,686
Miscellaneous - - - 50
Depreciation 143 3,209 3,352 3,974
Prior Year Overstated - - - 8,791
Total Resources Expended 39,686 3,209 42,895 27,142
===== ===== ===== =====
Net Incoming / (Outgoing) Resources 18,879 (3,209) 15,670 5,895
Transfer Between Funds - - - -
Other Recognised Gains & Losses - - - -
Net Movement in Funds 18,879 (3,209) 15,670 5,895
Balance Brought Forward at 1 March 2021 46,017 51,303 97,320 91,426
Balance Carried Forward at 28 February 2022 64,896 48,094 112,990 97,321
===== ===== ====== ======

4

HAREWOOD VILLAGE HALL

NOTES TO THE ACCOUNTS

28 FEBRUARY 2022

Note 1 – Accounting Policies

Basis of Accounting

These Accounts have been prepared under the historic cost convention in accordance with:

The charity is a public benefit entity

Tangible Fixed Assets & Depreciation

Tangible fixed assets are stated at cost less deprecation. Depreciation is provided for at rates calculated to write off the cost less estimated residual value of each assets over its expected useful life, as follows-

Property Improvements Fixtures, Fittings & Equipment

4% straight line

20% reducing balance

Stock

Stock is stated at lower of cost or net realisable value.

Note 2 – Tangible Fixed Assets

P
Im
operty
provements
Fixtures,
Fittings &
Equipment
Cost
At 1 March 2021
71,587
21,195
Additions
-
-
At 28 February 2022
71,587
21,195
=====
=====
Depreciation
At 1 March 2021
22,904
17,860
Charge for the Year
2,863
489
At 28 February 2022
25,767
18,349
=====
=====
Net Book Value at 28 February 2022
45,820
2,846
=====
=====
Net Book Value at 29 February 2021
48,683
3,335
=====
=====
Note 3 – Analysis of Net Assets by Fund
Unrestricted
Restricted
Tangible Fixed Assets
572
48,094
Current Assets
70,430
-
Current Liabilities
(6,106)
-
At 28 February 2022
64,896
48,094
=====
=====
Total
92,782
-
92,782
=====
40,764
3,352
44,116
=====
48,666
=====
52,018
=====
Total
48,666
70,430
(6,106)
112,990
======

5

HAREWOOD VILLAGE HALL

NOTES TO THE ACCOUNTS

28 FEBRUARY 2022

Note 4 – Related Party Transactions

There are no material related party transactions that require disclosure.

Note 5 – Emmerdale Stakeholder Monies
2022
Received in the Year
-
Repairs, Renewals & Maintenance
-
=====
R stricted
Funds
Unrestricted
Funds
Fixed Assets at 1 March 2021
51,303
715
Depreciation
(3,209)
(143)
Net Book Value
48,094
572
=====
=====
2021
2,710
2,710
=====
Total
52,018
(3,352)
48,666
======

Note 6 – Role Played by Volunteers

The Trustees and Committee, along with other volunteers where appropriate, are involved in the running of the charity and its activities.

Note 7 – Trustees & Self Remuneration

No Trustee or Committee member has been paid remuneration in the year to 28 February 2022.

A Christmas party was not held but a post pandemic get together was.

Note 8 – Debtors & Prepayments
Debtors
Prepayments & Accrued Income
Note 9 – Amounts Falling Due Within One Year
Trade Creditors
Accruals & Deferred Income
Taxation & Social Security
2022
11,973
84
12,057
=====
2,869
3,009
228
6,106
=====
2021
1,360
240
1,600
=====
2,600
2,600
228
5,428
=====

6

HAREWOOD VILLAGE HALL

NOTES TO THE ACCOUNTS

28 FEBRUARY 2022

Note 10 – Rent Receivable

The Harewood Food & Drink Project / Muddy Boots Café lease was renewed on 1 June 2022 for a period of 6 years to 31 May 2028 at a rent of £13,000 per annum.

Note 11 – Independent Examination & Other Fees (included in Administration Costs) 2022 2021
Independent Examination Fee 500 500
===== =====

7

HAREWOOD VILLAGE HALL (CHARITY NUMBER 523704)

SIGNIFICANT INFORMATION & REPORT OF TRUSTEES

Objects & Activities

The charitable object is Harewood Village Hall. Monies raised and gifted are used for improving the facilities of the Village Hall so that it is available to benefit the neighbourhood.

Structure & Governance

The charity’s governing document is a lease and trust deed dated 4 November 1959. The charity was registered on 11 March 1964.

Charity Trustees

Mrs Olga Hanbury Mr Stephen Bolton (Resigned during year)

Trustees are selected by appointment or election.

The Trustees have regard to guidance issued by the Charity Commission per Section 4 of the Charities Act 2006. The Trustees are registered on the property records at the Land Registry.

Address

Harewood Village Hall Church Lane Harewood Leeds LS17 9LJ

Contact Address

Mrs Olga Hanbury 75 The Square Harewood Leeds LS17 9LQ

Bankers

Santander

Independent Examiners

Bulmer & Co Chartered Certified Accountants 2 Mount Parade Harrogate HG1 1BX

Trustees’ Responsibility for the Accounts

Charity law requires the Trustees of the Village Hall to prepare a statement of financial activities and a statement of assets and liabilities for each financial year. In addition the Trustees are responsible for keeping proper accounting records which are sufficient to show and explain the charity’s transactions and to disclose with reasonable accurate at any time the financial position of the Village Hall. They are also responsible for safeguarding the assets and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Management

The management of the charity is through a committee of volunteers, two of whom are Trustees of the charity.

The financial statements are prepared using the Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Charities SORP (FRS102).

8

Achievements & Performance

During the year the charity continued to maintain the Village Hall facilities and organised events for the benefit of the local community.

Financial Review

The charity’s policy on reserves is to regularly review cash reserves to ensure they are sufficient for future needs and objectives.

The charity had net Outgoing Resources in the year to 28 February 2021 and this is being monitored.

Risk Factors

The committee have considered the risks the charity is exposed to and mitigate those risks. Strategic and short term plans are reviewed regularly and funding planned to meet the needs of the charity. Internal control procedures to monitor expenditure are in place.

The Trustees declare they have approved the Trustees Report

Signed on behalf of the Charity’s Trustees

Signature

Full Name

Position

Date

9

BULMER & CO. CHARTERED CERTIFIED ACCOUNTANTSRE619 2 MOUNT PARADE HARROGATE N. YORKS HG1 1BX TEL.. 01423 526306 FAX.. 01423 530287 EMAIL.. mail@bulmer-co.com The Charity Commission Dale.. 4 April 2023 Our Ref.. DTK.VS Mr Kitson When telephoning please ask for. Dear Sirs HAREWOOD VILLAGE HALL - CHARITY 523704 I refer to the above charity and must apologise for the substantial delay in completing the financial statements. I would stress this is no way caused by either deficient record keeping or delay by the officials of Harewood Village Hall. Regrettably we have here been going through substantial changes in personnel and internal practices. Thes¢ have now been Tectified and I do not anticipate any delay in the completion of th¢ financial statements to February 2023. Yours faithfully DTK Partners.. D T Kitson FCCA RA Davill FCCA M l Readman FCCA Registered4￿￿￿ and wlated fora range ofinveslmenl busi￿55 activibès in the Untted Kiwom bylheAEBocialioD ol Charf0f9d C8rtrf￿AeCoUThlthS