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## Document Details:
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1MARNHULL-Charities report - 2021 Amended
Filename:
Accounts.PDF
Client of: Probusiness
Signature Details
Name: Rob Norton
Email: treasurer@marnhullvillagehall.org.uk
Date & Time: 20/09/2021 09:04:34 (BST)
IP Address: 146.199.65.142
Rob Norton confirms that the information is correct and
Signing Statement:
complete to the best of their knowledge and belief.
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**REGISTERED CHARITY NUMBER: 810142**
## **Report of the Trustees and**
## **Unaudited Financial Statements**
**for the Year Ended 30 June 2021**
## **for**
**Marnhull Village Hall**
Probusiness Ltd St Lawrence Lodge 37 Chamberlain Street Wells Somerset BA5 2PQ
**Marnhull Village Hall**
**Contents of the Financial Statements for the Year Ended 30 June 2021**
||**Page**|
|---|---|
|**Report of the Trustees**|1 to 2|
|**Independent Examiner's Report**|3|
|**Statement of Financial Activities**|4|
|**Balance Sheet**|5|
|**Notes to the Financial Statements**|6 to 10|
|**Detailed Statement of Financial Activities**|11 to 12|
## **Marnhull Village Hall**
## **Report of the Trustees for the Year Ended 30 June 2021**
The trustees present their report with the financial statements of the charity for the year ended 30 June 2021. 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).
## **OBJECTIVES AND ACTIVITIES**
## **Objectives and aims**
The charity aims to provide meeting facilities in the Village Hall for the local community for social, creative, educative and health related/sporting activities. To that end the hall and sporting pavilion is available to be booked throughout the week and at weekends at rates published on the website.
## **Significant activities**
The Village Hall was closed to the public for eleven months of the financial year. This was attributable to two factors. The first and most significant was the closure of the hall as a consequence of Coronavirus Covid-19 measures restrictions, placed on the Trustees by National Government. There were three lockdown edicts which meant that the hall remained closed during the period July 2020 to May 2021. The second significant factor was the 'New Build' project which ran alongside the lockdown. The contractors, Calcott Construction, made every effort to make the Hall available, but there were short periods of time when this was not possible.
## **ACHIEVEMENT AND PERFORMANCE**
## **Charitable activities**
The 'New Build' has allowed the Charity to continue to be at the centre of Marnhull community activities. The building has been refurbished and extended, and now provides an even better experience for all groups to meet and engage in a wide variety of activities.
The Trustees are indebted to all those who have contributed towards the reshaping of the Marnhull Village Hall by providing generous donations to ensure the project can be realised. Equally important has been the leadership provided by former Trustee, John Dowsett, who ensured that the project was completed within budget and as planned.
## **Fundraising activities**
The income stream from lettings collapsed during the year as a result of Covid-19 restrictions and lockdowns. Bookings resumed in May 2021 after fourteen months of no income. Booking income in June was approximately one third of the income generated in the last pre-pandemic year.
The one saving financial grace was the very generous support grant provided by local government in the previous financial year of £10,000, and £17,000 in the financial year this report alludes to. The Trustees anticipate that it will be some time before our current income stream reaches a break-even point, so the grants provided have ensured that the Hall can continue to operate with a strong degree of financial certainty.
The Trustees are grateful for all the work that the Fund-Raising Committee has put in, raising considerable amounts of money in a very difficult year.
## **FINANCIAL REVIEW**
## **Financial position**
The Trustees are currently managing the redevelopment of the Village Hall. The project is due to come in largely on budget, and has allowed for further developments in landscaping the exterior of the hall. There will be no drawing down on current account reserves which will allow the Village Hall to operate with a modest surplus to deal with unforeseen circumstances when the extension has been completed and Covid-19 restrictions have been lifted.
Page 1
## **Marnhull Village Hall**
## **Report of the Trustees for the Year Ended 30 June 2021**
## **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**
810142
## **Principal address**
Burton Street Marnhull Sturminster Newton DT10 1PP
## **Trustees**
R W Norton G Renwick J Dowsett (resigned 31.5.21) Mrs J McErlain D Bruce D Finch P McErlain C Gassmann A Loukes I Pentland (resigned 3.8.20) S D Northcott (appointed 1.2.21) V Cooper - Hammond (appointed 24.11.20)
## **Independent Examiner**
Martin Bowe Probusiness Ltd St Lawrence Lodge 37 Chamberlain Street Wells Somerset BA5 2PQ
Approved by order of the board of trustees on ............................................. and signed on its behalf by:
................................................................. Trustee
Page 2
## **Independent Examiner's Report to the Trustees of Marnhull Village Hall**
## **Independent examiner's report to the trustees of Marnhull Village Hall**
I report to the charity trustees on my examination of the accounts of Marnhull Village Hall (the Trust) for the year ended 30 June 2021.
## **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.
Martin Bowe Probusiness Ltd St Lawrence Lodge 37 Chamberlain Street Wells Somerset BA5 2PQ
Date: .............................................
Page 3
## **Marnhull Village Hall**
## **Statement of Financial Activities for the Year Ended 30 June 2021**
|Unrestricted
fund
Notes
£
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
3,980
Other trading activities
2
32,390
Investment income
3
-
**Total**
36,370
**EXPENDITURE ON**
Other
11,581
**NET INCOME**
24,789
**Transfers between funds**
8
(61,723)
**Net movement in funds**
(36,934)
**RECONCILIATION OF FUNDS**
**Total funds brought forward**
86,855
**TOTAL FUNDS CARRIED FORWARD**
49,921|Restricted
fund
£
17,909
3,094
18
21,021
-
21,021
61,723
82,744
144,061
226,805|30.6.21
Total
funds
£
21,889
35,484
18
57,391
11,581
45,810
-
45,810
230,916
276,726|30.6.20
Total
funds
£
51,396
71,714
64|
|---|---|---|---|
||||123,174
13,599|
||||109,575
-|
||||109,575
121,341|
||||230,916|
The notes form part of these financial statements
Page 4
## **Marnhull Village Hall**
## **Balance Sheet 30 June 2021**
|Unrestricted
fund
Notes
£
**FIXED ASSETS**
Tangible assets
6
129
**CURRENT ASSETS**
Debtors
7
13
Cash at bank
49,779
49,792
**NET CURRENT ASSETS**
49,792
**TOTAL ASSETS LESS CURRENT**
**LIABILITIES**
49,921
**NET ASSETS**
49,921
**FUNDS**
8
Unrestricted funds
Restricted funds
**TOTAL FUNDS**|Restricted
fund
£
216,805
-
10,000
10,000
10,000
226,805
226,805|30.6.21
Total
funds
£
216,934
13
59,779
59,792
59,792
276,726
276,726
49,921
226,805
276,726|30.6.20
Total
funds
£
41,278
105
189,533|
|---|---|---|---|
||||189,638|
||||189,638|
||||230,916|
||||230,916|
||||86,855
144,061|
||||230,916|
The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by:
............................................. Trustee
The notes form part of these financial statements
Page 5
## **Marnhull Village Hall**
## **Notes to the Financial Statements**
## **for the Year Ended 30 June 2021**
## **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.
## **Tangible fixed assets**
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 25% on reducing balance
## **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.
Page 6
continued...
## **Marnhull Village Hall**
## **Notes to the Financial Statements - continued for the Year Ended 30 June 2021**
## **2. OTHER TRADING ACTIVITIES**
## **3.**
|Fundraising events
Hire of Hall
Sundry Income
VHSC
Grants
**INVESTMENT INCOME**
Deposit account interest|30.6.21
£
3,094
478
1,775
2,906
27,231
35,484
30.6.21
£
18|30.6.20
£
313
10,239
6,815
2,509
51,838|
|---|---|---|
|||71,714|
|||30.6.20
£
64|
## **4. TRUSTEES' REMUNERATION AND BENEFITS**
There were no trustees' remuneration or other benefits for the year ended 30 June 2021 nor for the year ended 30 June 2020.
## **Trustees' expenses**
There were no trustees' expenses paid for the year ended 30 June 2021 nor for the year ended 30 June 2020.
## **5. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES**
|Unrestricted
fund
£
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
11,291
Other trading activities
29,626
Investment income
64
**Total**
40,981
**EXPENDITURE ON**
Other
13,599
**NET INCOME**
27,382
**RECONCILIATION OF FUNDS**
**Total funds brought forward**
59,473|Restricted
fund
£
40,105
42,088
-
82,193
-
82,193
61,868|Total
funds
£
51,396
71,714
64|
|---|---|---|
|||123,174
13,599|
|||109,575
121,341|
continued...
Page 7
## **Marnhull Village Hall**
## **Notes to the Financial Statements - continued for the Year Ended 30 June 2021**
|**5.**|**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued**|**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued**|**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued**|**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued**|**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued**|
|---|---|---|---|---|---|
||||Unrestricted|Restricted|Total|
||||fund|fund|funds|
||||£|£|£|
||**TOTAL FUNDS CARRIED**|||||
||**FORWARD**||86,855|144,061|230,916|
|**6.**|**TANGIBLE FIXED ASSETS**|||||
||||Freehold|Plant and||
||||property|machinery|Totals|
||||£|£|£|
||**COST**|||||
||At 1 July 2020||41,106|230|41,336|
||Additions||175,699|-|175,699|
||At 30 June 2021||216,805|230|217,035|
||**DEPRECIATION**|||||
||At 1 July 2020||-|58|58|
||Charge for year||-|43|43|
||At 30 June 2021||-|101|101|
||**NET BOOK VALUE**|||||
||At 30 June 2021||216,805|129|216,934|
||At 30 June 2020||41,106|172|41,278|
|**7.**|**DEBTORS: AMOUNTS FALLING**|**DUE WITHIN ONE**|**YEAR**|||
|||||30.6.21|30.6.20|
|||||£|£|
||Trade debtors|||13|105|
|**8.**|**MOVEMENT IN FUNDS**|||||
||||Net|Transfers||
||||movement|between|At|
|||At 1.7.20|in funds|funds|30.6.21|
|||£|£|£|£|
||**Unrestricted funds**|||||
||General fund|86,855|24,789|(61,723)|49,921|
||**Restricted funds**|||||
||Hall Redevelopment Fund|144,061|21,021|61,723|226,805|
||**TOTAL FUNDS**|230,916|45,810|-|276,726|
continued...
Page 8
## **Marnhull Village Hall**
## **Notes to the Financial Statements - continued for the Year Ended 30 June 2021**
## **8. MOVEMENT IN FUNDS - continued**
Net movement in funds, included in the above are as follows:
|**Unrestricted funds**
General fund
**Restricted funds**
Hall Redevelopment Fund
**TOTAL FUNDS**
**Comparatives for movement in funds**
**Unrestricted funds**
General fund
**Restricted funds**
Hall Redevelopment Fund
**TOTAL FUNDS**|Incoming
resources
£
36,370
21,021
57,391
At 1.7.19
£
59,473
61,868
121,341|Resources
Movement
expended
in funds
£
£
(11,581)
24,789
-
21,021
(11,581)
45,810
Net
movement
At
in funds
30.6.20
£
£
27,382
86,855
82,193
144,061
109,575
230,916|
|---|---|---|
Comparative net movement in funds, included in the above are as follows:
|**Unrestricted funds**
General fund
**Restricted funds**
Hall Redevelopment Fund
**TOTAL FUNDS**|Incoming
resources
£
40,981
82,193
123,174|Resources
Movement
expended
in funds
£
£
(13,599)
27,382
-
82,193
(13,599)
109,575|
|---|---|---|
continued...
Page 9
## **Marnhull Village Hall**
## **Notes to the Financial Statements - continued for the Year Ended 30 June 2021**
## **8. MOVEMENT IN FUNDS - continued**
A current year 12 months and prior year 12 months combined position is as follows:
|**Unrestricted funds**
General fund
**Restricted funds**
Hall Redevelopment Fund
**TOTAL FUNDS**|At 1.7.19
£
59,473
61,868
121,341|Net
movement
in funds
£
52,171
103,214
155,385|Transfers
between
funds
£
(61,723)
61,723
-|At
30.6.21
£
49,921
226,805|
|---|---|---|---|---|
|||||276,726|
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
||Incoming|Resources|Movement|
|---|---|---|---|
||resources|expended|in funds|
||£|£|£|
|**Unrestricted funds**||||
|General fund|77,351|(25,180)|52,171|
|**Restricted funds**||||
|Hall Redevelopment Fund|103,214|-|103,214|
|**TOTAL FUNDS**|180,565|(25,180)|155,385|
## **9. RELATED PARTY DISCLOSURES**
There were no related party transactions for the year ended 30 June 2021.
Page 10
## **Marnhull Village Hall**
## **Detailed Statement of Financial Activities for the Year Ended 30 June 2021**
|**INCOME AND ENDOWMENTS**
**Donations and legacies**
Donations
**Other trading activities**
Fundraising events
Hire of Hall
Sundry Income
VHSC
Grants
**Investment income**
Deposit account interest
**Total incoming resources**
**EXPENDITURE**
**Support costs**
**Management**
Repairs and Maintenance
Broadband Charges
Website and Advertising
Caretaking
Utilities
Insurance
Office & General Admin
Licences
Fundraising Expenses
Post COVID Startup Costs
**Finance**
Postage and stationery
Plant and machinery
**Other**
Supporters Club Prizes|30.6.21
30.6.20
£
£
21,889
51,396
3,094
313
478
10,239
1,775
6,815
2,906
2,509
27,231
51,838
35,484
71,714
18
64
57,391
123,174
2,000
1,759
342
348
98
98
3,474
5,583
1,132
1,653
1,167
1,394
56
533
334
416
249
-
1,243
-
10,095
11,784
54
193
43
58
97
251
1,020
1,240|30.6.21
30.6.20
£
£
21,889
51,396
3,094
313
478
10,239
1,775
6,815
2,906
2,509
27,231
51,838
35,484
71,714
18
64
57,391
123,174
2,000
1,759
342
348
98
98
3,474
5,583
1,132
1,653
1,167
1,394
56
533
334
416
249
-
1,243
-
10,095
11,784
54
193
43
58
97
251
1,020
1,240|
|---|---|---|
|||71,714
64|
|||123,174
1,759
348
98
5,583
1,653
1,394
533
416
-
-|
|||11,784
193
58|
|||251
1,240|
This page does not form part of the statutory financial statements
Page 11
## **Marnhull Village Hall**
## **Detailed Statement of Financial Activities**
## **for the Year Ended 30 June 2021**
|**Detailed Statement of Financial Activities**
**for the Year Ended 30 June 2021**|||
|---|---|---|
|**Other**
**Governance costs**
Accountancy and legal fees
Total resources expended
**Net income**|30.6.21
30.6.20
£
£
369
324
11,581
13,599
45,810
109,575||
|||13,599|
|||109,575|
This page does not form part of the statutory financial statements
Page 12