## **HAREWOOD VILLAGE HALL** ## **REGISTERED CHARITY NO.523704** ## **28 FEBRUARY 2023** |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 2023** |||**2023**|||**2022**|| |---|---|---|---|---|---|---| ||**£**||**£**|**£**||**£**| |**Fixed Assets**||||||| |Tangible Fixed Assets (Note 2)|||50,879|||48,666| |**Current Assets**||||||| |Debtors & Prepayments (Note 8)|9,668|||12,057||| |Stock on Hand|277|||390||| |Cash at Bank and in Hand|57,248|||57,983||| ||______|||______||| |**Total Current Assets**|67,193|||70,430||| |**Less Current Liabilities**||||||| |Creditors – Amounts Falling Due Within One Year (Note 9)|3,762|||6,106||| ||______|||______||| |**Net Current Assets**|||63,431|||64,324| ||||______|||______| |**Total Assets Less Current Liabilities**|||114,311|||112,990| |Creditors – Amounts Falling Due After One Year|||-|||-| ||||______|||______| |**Total Net Assets**|||114,311|||112,990| ||||======|||======| |**Represented By**||||||| |Restricted Funds|||70,947|||48,094| |Unrestricted Funds|||43,364|||64,896| ||||______|||______| |**Total Charity Funds**|||114,311|||112,990| ||||======|||======| 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 2023** ## **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: - Examine the accounts under section 145 of the 2011 Act, - To follow the procedures laid down in the general Directions given by the Charity Commission (under section 145(5)(b) of the Charities Act, and - To state whether particular matters have come to my attention. ## **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: - To keep accounting records in accordance with section 130 of the 2011 Act; and - To prepare accounts which accord with the accounting records and comply with the accounting requirements of - The Charities Act 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. D T Kitson FCCA Bulmer & Co Chartered Certified Accountants 2 Mount Parade Harrogate HG1 1BX 22 May 2023 3 ## **HAREWOOD VILLAGE HALL** ## **STATEMENT OF FINANCIAL ACTIVITIES YEAR ENDED 28 FEBRUARY 2023** **Funds Funds 2023 2022** |||**£**|**£**|**£**|**£**| |---|---|---|---|---|---| |**Incoming Resources**|||||| |Lettings||20,985|-|20,985|9,095| |Car Park Honesty Box & Car Parking||9,879|-|9,879|12,217| |Pantomime||-|-|-|-| |Misc Income||289||289|186| |Rent etc – Muddy Boots / Harewood Food & Drink|10|19,634|-|19,634|20,654| |Sale of Equipment||-|-|-|-| |Bank Interest||-|-|-|-| |Emmerdale Stakeholder Monies|5|-|-|-|-| |Jubilee Celebrations||609||609|| |Leeds City Council Grants||8,496|-|8,496|16,413| |||______|______|______|______| |Total Incoming Resources||59,892|-|59,892|58,565| |||=====|=====|=====|=====| |**Resources Expended**|||||| |Cleaning & Cleaning Materials||8,699|-|8,699|5,750| |Light & Heat||16,756|-|16,756|12,417| |Garage Rent||506|-|506|543| |Rates & Water||7,443|-|7,443|5,037| |Insurance||757|-|757|1,165| |Repairs, Renewals & Maintenance||17,332|-|17,332|8,759| |Licences & Subscriptions||935|-|935|470| |Pantomime||494|-|494|900| |Harewood Post Pandemic Get Together||-|-|-|537| |Christmas Party||-|-|-|-| |Bank Charges||103|-|103|98| |Administration, Telephone & Sundries||702|-|702|3,867| |Miscellaneous||-|-|-|-| |Depreciation||114|4,730|4,844|3,352| |||______|______|______|______| |Total Resources Expended||53,841|4,730|58,571|42,895| |||=====|=====|=====|=====| |**Net Incoming / (Outgoing) Resources**||6,051|(4,730)|1,321|15,670| |Transfer Between Funds||-|-|-|-| |Other Recognised Gains & Losses||-|-|-|-| |||______|______|______|______| |**Net Movement in Funds**||6,051|(4,730)|1,321|15,670| |Balance Brought Forward at 1 March 2022||64,896|48,094|112,990|97,320| |||______|______|______|______| |**Balance Carried Forward at 28 February 2023**||70,947|43,364|114,311|112,990| |||=====|=====|======|======| 4 **HAREWOOD VILLAGE HALL** **NOTES TO THE ACCOUNTS 28 FEBRUARY 2023** ## **Note 1 – Accounting Policies** ## **Basis of Accounting** These Accounts have been prepared under the historic cost convention in accordance with: - Accounting and reporting by Charities – Statement of Recommended Practice (SORP 2005); - and with Accounting Standards; - and with the Charities Act 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** ||**Property**|**Fixtures,**|**Total**| |---|---|---|---| ||**Improvements**|**Fittings &**|| |||**Equipment**|| |**Cost**|||| |At 1 March 2022|71,587|21,195|92,782| |Additions|-|7,058|7,058| ||______|______|______| |At 28 February 2023|71,587|28,253|99,840| ||=====|=====|=====| |**Depreciation**|||| |At 1 March 2022|25,767|18,349|44,116| |Charge for the Year|2,863|1,981|4,844| ||______|______|______| |At 28 February 2023|28,631|20,330|48,961| ||=====|=====|=====| |**Net Book Value at 28 February 2023**|42,956|7,923|50,879| ||=====|=====|=====| |**Net Book Value at 29 February 2022**|45,820|2,846|48,666| ||=====|=====|=====| |**Note 3 – Analysis of Net Assets by Fund**|||| ||**Unrestricted**|**Restricted**|**Total**| |Tangible Fixed Assets|458|50,421|50,879| |Current Assets|67,193|-|67,193| |Current Liabilities|(3,762)|-|(3,762)| ||______|______|______| |At 28 February 2023|63,889|50,421|114,311| ||=====|=====|======| 5 **HAREWOOD VILLAGE HALL** ## **NOTES TO THE ACCOUNTS 28 FEBRUARY 2023** ## **Note 4 – Related Party Transactions** There are no material related party transactions that require disclosure. |**Note 5 – Emmerdale Stakeholder Monies**|**2023**||**2022**| |---|---|---|---| |Received in the Year|-||-| |Repairs, Renewals & Maintenance|||| ||-||-| ||=====||=====| ||**Restricted**|**Unrestricted**|**Total**| ||**Funds**|**Funds**|| |Fixed Assets at 1 March 2022|48,094|572|48,666| |Additions|-|7,058|7,058| |Depreciation|(4,730)|(114)|(4,844)| ||______|______|______| |Net Book Value|43,364|7,516|50,880| ||=====|=====|======| ## **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 2023. A Christmas party was not held but a Jubilee Party was. |**Note 8 – Debtors & Prepayments**|**2023**|**2022**| |---|---|---| |Debtors|9,569|11,973| |Prepayments & Accrued Income|99|84| ||______|______| ||9,668|12,057| ||=====|=====| |**Note 9 – Amounts Falling Due Within One Year**||| |Trade Creditors|3,762|2,869| |Accruals & Deferred Income|-|3,009| |Taxation & Social Security|-|228| ||______|______| ||3,762|6,106| ||=====|=====| 6 **HAREWOOD VILLAGE HALL** **NOTES TO THE ACCOUNTS 28 FEBRUARY 2023** ## **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|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)**|**2023**
|**2022**| |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 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