Brown Edge Village Hall Limited
(A company limited by guarantee)
Report and Financial Statements
For the Year Ended
31 December 2020
Charity Number: 1169331
Company Number: 09808984
Brown Edge Village Hall Limited
Legal and Administrative Information 1
Trustees Annual Report 2
Independent Examiner's Report 4
Balance Sheet 6
Notes to the Financial Statements 7
Brown Edge Village Hall Limited
Legal and Administrative Information
The organisation is a charitable company limited by guarantee, incorporated on 4 October 2015 and registered as a charity on 23 September 2016.
The company is established under a Memorandum of Association which established the objects and powers of the charitable company and is governed by its Articles of Association. The members of the company agree to a maximum liability of £1 each in the event of the company being wound up with insufficient funds. Should there be any surplus funds on the winding up of the company then this shall not be distributed to the members but to another charity with similar objectives. Under those Articles, the elected serving members of the Management Committee continue however one third retire each year but are eligible for re-election.
Directors and Trustees
The directors of the charitable company (the charity) are it's trustees for the purpose of charity law and through out this report are collectively referred to as the trustees.
The trustees serving during the year and since the year end were as follows :
Mr E Sims
Mrs B Hurlstone
Mrs J M Turner
Mr W Holdcroft
Mr P R Turner
Mr N Owen
Mr K D Knight
Charity secretary
Mrs J M Turner
Registered office
G1 Bellringer Road
Trentham Business Quarter
Stoke on Trent
Brown Edge Village Hall Limited
Trustees Annual Report
for the year ended 31 December 2020
The trustees present their report along with the financial statements for the year ended 31 December 2020.
The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the charity's Memorandum and Articles of Association, the Charities Act 2011,the Companies Act 2006 and the 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 published on 16 July 2014.
Management and governance arrangements
The Charity is a company limited by guarantee governed by its Memorandum and Articles of Association. It is registered as a charity with the charity commission.

The Trust has a board which comprises currently of 7 Directors. The board is free to invite other directors to join if it so desires. It also has the ability to co-opt any other members with special skills. The board is responsible for overseeing the financial situation, propriety, and direction and policy of the Trust.
Risk management
The committee actively review the major risks which the charity faces on a regular basis and believe that maintaining reserves at the current levels, combined with an annual review of the controls over key financial systems, will provide sufficient resources in the event of adverse conditions. The committee have also examined other operational and business risks faced by the charity and confirm that they have established systems to mitigate the significant risks.
The objectives are to further or benefit the residents of Brown Edge, Stoke on Trent and the surrounding and wider area, without distinction of sex, sexual orientation, race, political, religious or other opinions by associating together the said residents and the local authorities, voluntary and other organisations in a common effort to advance education and to provide facilities in the interests of social welfare for recreation leisure time occupation with the objective of improving the conditions of life for the residents,
Public benefit
In shaping our objectives and planning our activities, the trustees have considered the Charity Commission's guidance on public benefit.
The Charity has fullfilled its objectives to benefit the residents of Brown Edge and the wider area.
Financial review.
The Charity is financially sound at the balance sheet date. Total funds of £118,731 (2019: £124,742) will, in the opinion of the directors, enable it to continue its operations.
Reserves Policy
Reserve policy is to hold enough reserves to meet the current budget in order to ensure the ongoing operation of the charities activities. This is reviewed regularly at the committee meetings.
These financial statements set out the results of the year but do not reflect the considerable and vital support given to the Trust by all connected with the charity, such support is vital for the charity to function successfully.
Future Plans
COVID-19 in the UK and the measures being taken to control its spread continues a detrimental impact on our day to day activities due to the restrictions of the number of people being able to gather indoors which has lead to a large reduction in bookings.

The duration and impact of the COVID-19 pandemic, as well as the effectiveness of government and central bank responses, remains unclear at this time. It is not possible to reliably estimate the duration and severity of these consequences, as well as their impact on the financial position and results of the charity for the future.

The Trustees continue to consider how best to move forward in providing the services and support required by our users in these challanging times.

The Trustees meet regularly to asses the current climate and its affects on the charity is discussed.
Statement of trustees responsibilities
Company law requires that the directors prepare financial statements for each financial year to give a true and fair view of the state of affairs of the charitable company as at the balance sheet date, of its incoming resources and application of those resources, including income and expenditure, for the year. In preparing those statements, the board has selected suitable accounting policies and applied them consistently, made judgements and estimates that are reasonable and prudent and prepared the financial statements on a going concern basis, reflecting the charitable company's increasing success.

The trustees acknowledge responsibility for maintaining proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that financial statements comply with the Companies Act 2006. They have also safeguarded the assets of the charitable company and taken reasonable steps to prevention and detect fraud or other irregularities.
Members of the board
Members of the board, directors for the purpose of company law and trustees for the purpose of charity law, who served during the year are set out on page 1,
Members of the charitable company guarantee to contribute an amount not exceeding £1 to the assets of the company in the event of winding up. The number of such guarantees at 31 December 2020 was 7.
This report was approved by the management committee and signed on its behalf by:
Mr.P.R.Turner Date: 29 September 2021
Brown Edge Village Hall Limited
Independent Examiner's Report
for the year ended 31 December 2020
I report to the trustees on my examination of the accounts of Brown Edge Village Hall Limited (the Trust) for the year ended 31 December 2020, which are set out on pages 5 to 11.
Responsibilities and basis of report
As the charity’s trustees of the company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (‘the 2006 Act’).

Having satisfied myself that the accounts of the company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity’s accounts as carried out under section 145 of the Charities Act 2011 (the ‘2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
Independent examiner’s statement
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

1. accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or

2. the accounts do not accord with those records; or

3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act 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; or

4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities [applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)].

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.
David Fox FCCA
Independent Examiner
Chartered Certified Accountants
Adventure Place
Stoke on Trent
Dated: 29 September 2021
Brown Edge Village Hall Limited
Statement of Financial Activities
( including Income & Expenditure Account)
for the year ended 31 December 2020
2020 2019
Unrestricted Restricted Total Total
Notes Funds Funds Funds Funds
£ £ £ £
Donations and grants 2 10,320 - 10,320 1,285
Income from charitable activities:
Rental income and recharges 3 6,831 - 6,831 33,159
Investment income 4 - - - -
Total income 17,151 - 17,151 34,444
Expenditure on charitable activities:
Premises running costs 7 23,162 - 23,162 28,540
Total expenditure 23,162 - 23,162 28,540
Net income (6,011) - (6,011) 5,904
Gross transfers between funds 14 - - - -
Net movement in funds (6,011) - (6,011) 5,904
Reconciliation of funds
Total funds at 1 January 2020 124,742 - 124,742 118,838
Total funds at 31 December 2020 118,731 - 118,731 124,742
The statement of financial activities includes all gains and losses recognised in the year.
The notes on pages 7 to 11 form part of these accounts.
Brown Edge Village Hall Limited
Balance Sheet
as at 31 December 2020
2020 2019
Notes £ £ £ £
Fixed assets for use by the charity
Tangible assets 9 115,299 118,913
Current assets
Debtors 11 18,227 17,174
Cash at bank and in hand 3,085 7,702
21,312 24,876
Creditors: amounts falling due within one year 12 17,880 19,047
Net current (liabilities) / assets 3,432 5,829
Total assets less current liabilities being net assets 13 118,731 124,742
The funds of the charity :
Restricted funds - -
Unrestricted funds 118,731 124,742
Total charity funds 14 118,731 124,742
For the year ended 31 December 2020 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.
Members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for:

(i) ensuring the company keeps accounting records which comply with Section 386; and
(ii) preparing accounts which give a true and fair view of the state of affairs of the company as at the end of the financial year, and of its profit or loss for the financial year, in accordance with the requirements of Section 394 and 395, and which otherwise comply with the requirements of the Companies Act 2006 relating to accounts, so far as applicable to the company.
These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with FRS 102 Section 1A - small entities.
Mr.P.R.Turner Date: 29 September 2021
Company Number: 9808984
Brown Edge Village Hall Limited
Notes to the Financial Statements
for the year ended 31 December 2020
1 Accounting policies
Accounting convention
The accounts (financial statements) have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Companies Act 2006.

The trust constitutes a public benefit entity as defined by FRS 102.
Incoming resources
Voluntary income is received by way of donations and gifts and is included in full in the Statement of Financial Activities when receivable. The value of services provided by volunteers has not been included.
Grants, including grants for the purchase of fixed assets, are recognised in full in the Statement of Financial Activities in the year in which they are receivable.
Incoming resources from investments are included when receivable.
Resources expended and basis of allocation of costs
All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs that relate to the category.

Allocation of overhead and support costs.
Allocation and support costs have been allocated on an allocation basis which is considered appropriate to the nature of the cost.

Cost of generating funds
Fundraising expenditure comprises costs incurred in inducing people and organisations to contribute financially to the work of the charity.
Fixed assets and depreciation
All purchases of a capital nature are capitalised at cost.

Depreciation is provided at rates calculated to write off the cost of each tangible fixed asset over its expected useful life as follows :

Land and buildings straight line over 50 years
Property fixtures and fittings straight line over 15 years
Equipment 25% straight line
Unrestricted funds
Unrestricted funds are donations and other incoming resources receivable or generated for the objects of the charity without further specified purpose and are available as general funds.
Designated funds
Designated funds are unrestricted funds earmarked by the management committee for particular purposes.
Restricted funds
Restricted funds are to be used for specified purposes as laid down by the donor. Expenditure which meets these criteria is charged to the fund.
2 Donations and grants Unrestricted Restricted 2020 2019
£ £ £ £
Sundry Donations 320 - 320 1,285
COVID Support Grant 10,000 - 10,000
10,320 - 10,320 1,285
3 Income from charitable activities Unrestricted Restricted 2020 2019
£ £ £ £
Hall rent 6,826 - 6,826 33,159
Wayleave 5 - 5 -
6,831 - 6,831 33,159
4 Investment income Unrestricted Restricted 2020 2019
£ £ £ £
UK interest received - - - -
- - - -
5 Taxation
The charitable company is exempt from corporation tax on its charitable activities.
6 Allocation of support costs and overheads
All costs during the year are directly attributable to activities and therefore no allocation has been required.
7 Analysis of charitable expenditure
The charity has only one charitable activity being the provision of on site facilities for the local community. The expense analysis is shown below :
Unrestricted Restricted 2020 2019
£ £ £ £
Heat and light 3,198 - 3,198 5,760
Insurance 1,791 - 1,791 1,767
Rates 993 - 993 660
Repairs and maintenance 5,754 - 5,754 4,275
Telephone 1,850 - 1,850 1,857
Cleaning services 1,238 - 1,238 6,164
Cleaning materials 175 - 175 575
Office expenses, repairs & maintenance 3,165 - 3,165 1,473
Printing, postage and stationery 118 - 118 269
Advertising 47 - 47 74
Legal and professional fees 49 - 49 799
Independent examination fee 600 600 600
Subscriptions 346 - 346 496
Bank charges 1 - 1 1
Supplies - - -
Sundries 223 - 223 1,066
Depreciation 3,614 - 3,614 2,704
23,162 - 23,162 28,540
8 Employees 2020 2019
Average number of employees being the unpaid directors 7 7
9 Tangible fixed assets
Property fixtures and fittings Equipment Land and buildings Total
£ £ £
At 1 January 2020 18,192 1,000 107,530 108,530
Additions - - - -
Disposals - - - -
At 31 December 2020 18,192 1,000 107,530 126,722
At 1 January 2020 606 750 6,453 7,809
Charge for the Year 1,213 250 2,151 3,614
Disposals - - - -
At 31 December 2020 1,819 1,000 8,604 11,423
Net book value
At 31 December 2020 16,373 - 98,926 115,299
At 1 January 2020 17,586 250 101,077 118,913
The hall has a covenant attached which states that it has to be used for the benefit of the community and therefore its market value is difficult to ascertain. The hall has therefore been included at its original cost.
10 Capital commitments
At the year end the charity had no capital commitments.
11 Debtors 2020 2019
£ £
Trade debtors 18,227 17,174
18,227 17,174
12 Creditors: amounts falling due within one year 2020 2019
£ £
Trade creditors - 663
Income received in advance 17,280 17,784
Accruals 600 600
17,880 19,047
13 Analysis of net assets between funds General funds Restricted funds Total funds
£ £ £
Fund balances as at 31 December 2020 are represented by:
Tangible fixed assets 115,299 - 115,299
Current assets 21,312 - 21,312
Current liabilities (17,880) - (17,880)
Total net assets 118,731 - 118,731
14 Movements in funds As at 1 January 2020 Incoming resources Outgoing resources Transfers As at 31 December 2020
Unrestricted funds:
General fund 124,742 17,151 23,162 - 118,731
Total Unrestricted funds 124,742 17,151 23,162 - 118,731
Restricted funds :
No restricted funds were operated during the period
Total restricted funds - - - - -
Total funds 124,742 17,151 23,162 - 118,731
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