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← Elham Village Hall Association Limited

2025-08-31-accounts

ELHAM VILLAGE HALL ASSOCIATION LIMITED

Company Registered in England & Wales Number 00498497 Registered Charity Number 1024757

REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31st AUGUST 2025

Weller Wilson Partnership Accountants 3 Hannant Court Victoria Grove, Hythe Kent CT21 5RF

ELHAM VILLAGE HALL ASSOCIATION LIMITED

Company Registered in England & Wales Number 00498497 Registered Charity Number 1024757

REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31st AUGUST 2025

Index Page
Report of The Trustees
Objectives and Activities 1
Financial Review 2
Future Plans, Structure and
Administrative Details 3
Trustees and Signature 4
Independent Examiner's Report 5
Statement of Financial Activities 6
Balance Sheet 7
Notes to Financial Statements
note 1 Accounting Policies 8
notes 2 - 8 Financial Activities 9
notes 9 - 13 Balance Sheet 10
notes 14 - 17 Funds 11

ELHAM VILLAGE HALL ASSOCIATION LIMITED REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2025

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 August 2025. 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

Activities for achieving objectives

The charity is established to enhance the community life of the inhabitants of the parish of Elham by providing communal facilities in the interest of social welfare for recreation and leisure-time occupation.

The Village Hall is available for hire by any individual or organisation in accordance with the standard hiring agreement and scale charges adopted for the year. It is intended that the scale of charges be sufficient to generate enough income to meet all expenditure incurred in providing the Hall.

Public benefit

The trustees confirm that they have complied with their duty as prescribed by the Charities Act to have due regard to the Charity Commission public benefit guidance.

Charitable Activities

Another year has flown by and I am pleased to report that Elham Village Hall Association continues to thrive under our unchanged committee. Every committee member makes a valuable contribution and we are confident that we have fulfilled our charitable objectives for the hall which is to ‘provide facilities in the interests of social welfare for recreation and leisure time occupation with the object of improving the conditions of life for said inhabitants.

Our finances continue to be expertly managed by our treasurer Sue Weller and as you will see in her financial report we remain in a comfortable financial position despite the increasing costs of utilities. Generally, the hall is looking very smart and attractive for our hirers with general maintenance being carried out by volunteers and by members of the committee. In terms of refurbishment, we have replaced some of the exterior fire doors which had rotted. These new doors help keep the hall cosy and warm in the winter months.

Our large grounds have also been maintained by members of the committee and volunteers who come along and help with a variety of tasks. We have also received help from the Probation Service in the form of their community payback scheme. They sent a team of up to 8 and were supervised at all times. They have done a marvellous job on a particularly dense and thorny hedge that has cost us hundreds of pounds to manage each year, money that takes a lot of work to fundraise. Pickle ball and tennis players can now find their balls when they go over the fence without scrambling through undergrowth and thorny hedges.

The sports club continues to attract a healthy membership. Pickleball has proved to be extremely popular and has attracted a number of new members. This is now played both indoors and outdoors, as the club has had 2 Pickleball courts marked out on the multisport court.

The recent ‘Have a Go Day’ attracted a lot of interest in Pickleball, and on that day we named Court 1 the Mike Ridley Court, in honour and recognition of the considerable hard work that he put in to the club over the years.

We continue to offer local youngsters the use of the multi-sport court to play tennis, basketball or five a side football. We want to encourage as many people as possible to take up some form of sport. The Sports Club and EVHA contribute in no small way to the attraction of living in the Elham area.

The Pétanque Club holds Sunday and Wednesday morning meetings throughout the year, with Wednesday evenings during the summer. The number of members has slightly increased this year, and regularly there are 8+ members playing at the sessions. The annual competitions; the Singles Cup and the Doubles Cup, were held and both were very enjoyable events. This year marked our 25[th] Anniversary and we played the annual tournament with our French friends from Montreuil in the Valley de la Course in Elham, which was well attended, with the Elham team winning 10 games to 6.

This year also saw the erection of a bicycle shelter erected in the car park. This is of particular benefit to those using our sports facilities, providing a safe, dry place to secure their bikes. This was made possible because of a 90% grant from the Rural England Prosperity Fund to whom we are grateful.

PAGE 1

Our much-awaited Community Shed finally opened its doors on January 6[th] ! A momentous occasion several years in the planning! It now operates four days per week and has received a variety of commissions. Members are made welcome and spend a lot of time talking, drinking tea and generally putting the world to rights whilst undertaking whatever project is on the go. The membership currently consists of around 70 people- not all are active in a practical sense but support the shed with their money and interest. Now that the shed is up and running the hall trustees will take over the responsibility for the fabric of the shed itself whilst the Community shed team will hire the shed for their activities and take responsibility for the equipment and activities inside.

We, as a committee, are very grateful to all those who have helped bring this project to life. It demonstrates that community spirit is alive and kicking!

The Elham Village Hall Association also continue to participate in wider community events. With the financial support of the parish council, we, along with other village organisations, organised a village celebration for the commemoration of VE80. It was very well supported bringing many residents of the village together.

Our annual ‘Christmas tree switch on’ continues to be a firm favourite in the village calendar and is now organised by trustee Jon Vince and his team. We purchase 80 four-foot Christmas trees with lights to be erected outside resident’s homes that we sell on at cost. Some folks can erect their trees themselves but we have a team of willing helpers on hand if needed. In addition, we decorate a large Christmas tree on our land and then, at a set time, all the lights are turned on and the Elham Christmas season begins. The switch on is followed by a carol service in our local church with mulled wine and mince pies.

Our monthly Newsletter continues to go from strength to strength. Edited by Renee Bull it is distributed by yet more volunteers to 800 homes each month free of charge. Well done, Renee. A great job!

Looking forward to the coming year we will need to explore replacing our out dated and inefficient ground source heat pump. This will be constitute a considerable expense on funds.

In conclusion, Elham Village Hall, with the help of so many unsung volunteers, remains in steady hands and is more than fulfilling its charitable objective and I would like to record my thanks to the hard- working committee and village volunteers who make this possible.

FINANCIAL REVIEW

Our last financial year was another successful one with our reserves finishing the year up by just over £5000, standing at £82,404. Income from events run by Committee and Volunteers has been just short of £3,500 with the Spring and Autumn Quizzes being particularly well supported, raising £1,794. Income from hall hire was £29,400, an increase of over £3,000 on last year. Just over half of the hall hire income was from regular bookings with income from weddings making a big contribution of £11,300. The Sports Club raised £5,548 in subscriptions with an overall profit of £1,049.

Committee members continue to run the bar at our own events and for our hirers. Profit this year was £5,938 which is a great contribution to our funds. As well as providing a great service to the Community the Elham Newsletter continues to make a profit each year and this year raised £702.

Electricity costs including Sports club usage were just over £9000 with income from solar panels at £5,213 and income from the EV charging points reaching £488. We continue to look at ways of improving the efficiency of our heating system but are struggling to find companies with the expertise willing to help us move forward. We have ring fenced £26,600 in our reserves to contribute to the cost of any upgrades. We would also be looking into the possibility of obtaining grants for this work.

Our repairs and maintenance costs for the year were just under £5000. These are kept down each year by the great efforts of the Committee members and volunteers. The Committee did identify a need to replace the fire doors at a cost of £11,112 and new Projection equipment has been installed at a cost of £1056.

Once the Community Shed officially opened in January 25, a team of volunteers took over responsibility for the day to day running and the finances. The Village Hall continues to hold some of the Community Shed funds which they will continue to draw down as needed. This team rent the Community shed from the Village Hall for a nominal amount.

Reserves policy

The Management Committee has examined the Charitable Company's requirements for reserves in light of the main risks to the organisation. It has established a policy whereby the unrestricted funds not committed or invested in tangible fixed assets held by the charity should represent at least one year of its expenditure. The reserves are needed to meet the working capital requirements of the charity in the event of a significant drop in funding. Such reserves amounted to £82,404 at 31st August 2025 (2024: £77,284). This includes £26,620 for solar panel and sewage pump replacement (to increase by 10% per annum). The remaining funds will be used for other planned maintenance and upgrades to the hall and sports facilities.

PAGE 2

FUTURE PLANS

The objective in the coming year is to ensure the hall remains on a sound financial footing. We continue to endeavour to maximise usage of the hall by the community, involving all sections of the community in fundraising events, and offering a high-quality, attractive venue at an affordable cost to users. We aim to bring in more effective management systems, including an online booking system, and we will continue to make provision to meet increased maintenance costs as the hall ages.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

Charity constitution

The Association was incorporated on 15th August 1951 and registered as a charity on 11th August 1993. The Company was established under a Memorandum of Association which established the objects and powers of the Company and is governed under its Articles of Association.

Organisational structure and decision making

The charity is organised as an independent association of local residents with a Council of Management comprising elected and nominated members, who are the trustees of the Association. Day-to-day management of the Sports Centre and Pétanque Club are delegated to committees elected by their members, and representatives attend the Council's monthly meetings.

Wider network

The trustees confirm that they have complied with their duty as prescribed by the Charities Act to have due regard to the Charity Commission public benefit guidance.

Risk management

The trustees have assessed the major risks to which the Association is exposed, in particular those related to the operations and finances of the Association, and are satisfied that systems and procedures are in place to mitigate our exposure to those risks, and to provide reasonable assurance against fraud and error.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

00498497 (England and Wales)

Registered Charity number

1024757

Registered office

Elham Village Hall High Street Elham, Canterbury Kent CT4 6SX

PAGE 3

ELHAM VILLAGE HALL ASSOCIATION LIMITED

Private Company Limited by Guarantee Without Share Capital Registered in England & Wales 00498497 Registered Charity Number 1024757 High Street, Elham, Canterbury, Kent CT4 6SX

Registered Office:

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31st AUGUST 2025

Trustees/Directors Appointed Trevor Bateman 22nd February 2024 Renee Penelope Bull 11th December 2019 Alfred James Clements 24th November 2017 Elizabeth Mary Cox 12th February 2021 Janice Ada Stanyon 26th November 2015 ~ John Tebbs 22nd February 2024 Jonathan Lionel Vince 26th February 2024 Mirander Jane Weller 12th February 2021 Susan Weller 30th November 2021 Company Secretary Miranda Jane Weller 12th February 2021 Independent Examiner Weller Wilson Partnership Accountants 3 Hannant Court Victoria Grove Hythe Kent CT21 5RF

Approved by the Board of Trustees on.. ZAM 2-40 date and signed on its behalf by:

Trustee/Director (fullname) = (V\ KAW OA WwW Ei ER

PAGE 4

ELHAM VILLAGE HALL ASSOCIATION LIMITED

Company Registered in England & Wales Number 00498497 Registered Charity Number 1024757

IDEPENDENT EXAMINERS REPORT TO THE TRUSTEES FOR THE YEAR ENDED 31st AUGUST 2025

Independent Examiners report to the Trustees of Elham Village Hall Association Ltd ("The Company").

I report to the charity trustees on my examination of the company accounts for the year ended 31st August 2025.

Responsibilities and basis of the report.

As the charity's and 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.

Having satisfied myself that the accounts of the company are not required to be audited under part 16 of the Companies Act 2006 and are eligible for independent examination, I report in respect of my examination of the charity's accounts as carried out under section 145 of the Charities Act 2011. In carrying out my examination I have followed the directions given by the Charity Commission under section 145(5) (b) of the Charities Act 2011.

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 that:

  1. Accounting records were not kept in respect of the Company as required by section 386 of the Companies Act 2006.

  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 Companies Act 2006 other than any requirement that the accounts give a true and fair view which is not a matter considered 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 (FRS 102)).

I have no concerns and have come across no other 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.

Robert Wilson

Independent Examiner

Weller Wilson Partnership Accountants 3 Hannant Court Victoria Grove Hythe Kent CT21 5RF

PAGE 5

ELHAM VILLAGE HALL ASSOCIATION LIMITED

Company Registered in England & Wales Number 00498497 Registered Charity Number 1024757

STATEMENT OF FINANCIAL ACTIVITIES

FOR THE YEAR ENDED 31st AUGUST 2025

Unrestricted Restricted 2025
2024
Notes Funds Funds Total Total
Income & Endowments
Donations & Legacies 2 1,308 0 1,308 1,780
Charitable Activities
Hire of Village Hall 3 32,753 0 32,753 32,419
Other Trading Activities 4 12,870 0 12,870 15,707
Investment Income 5 573 0 573 614
Other Income 6 3,817 0 3,817 6,098
Total Income 51,321 0 51,321 56,617
Expenditure
Raising Funds 2,221 0 2,221 2,630
Charitable Activities 7
Support Costs 944 0 944 1,111
Hire of Village Hall 49,474 0 49,474 51,979
Total Charitable Activities 50,418 0 50,418 53,091
Total Expenditure 52,639 0 52,639 55,720
Net Income/(Expenditure) (1,318) 0 (1,318) 897
Reconciliation of Funds
Total Funds Brought Forward 198,956 246,028 444,984 444,087
Total Funds Carried Forward 197,637 246,028 443,665 444,984

PAGE 6

ELHAM VILLAGE HALL ASSOCIATION LIMITED

Company Registered in England & Wales Number 00498497 Registered Charity Number 1024757

BALANCE SHEET AS AT 31st AUGUST 2025

Notes 2025 2024
Fixed Assets
Tangible Assets 9 361,261 367,700
Current Assets
Stocks 5,481 3,925
Debtors 10 6,989 5,503
Cash at Bank and in-hand 81,998 78,127
94,468 87,556
Creditors
Amountsfallingduewithinoneyear 11 (12,063) (10,273)
NetCurrentAssets 82,404 77,284
Total Assets less Current Liabilities 443,665 444,984
Creditors
Amounts fallingdue afteroneyear 12 0 0
NetAssets 443,665 444,984
Funds 13
Unrestricted 197,637 198,956
Restricted 246,028 246,028
TotalFunds 443,665 444,984

The Charitable Company is exempted from Audit for the year ended 31st August 2025 under Section 477 of the Companies Act 2006, the Members not having required The Company to obtain an Audit under Section 476 ofthe Act.

The Trustees acknowledge their responsibilies for:

a) Ensuring that The Charitable Company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006, and

b) preparing financial statements which give a true and fair view ofthe state of affairs of the Charitable Company at the end of each financial year in accordance with the requirements of Sections 394 and 395 of the Act.

These financial statements, as prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime, were approved by the Board of Trustees and authorised for issue as follows:

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Trustee full name, signed and dated ALaL| |i | Db
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PAGE 7

ELHAM VILLAGE HALL ASSOCIATION LIMITED

Company Registered in England & Wales Number 00498497 Registered Charity Number 1024757

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31st AUGUST 2025

1. ACCOUNTING POLICIES

Basis of the preparation of the financial statements

The financial statements of the charitable company, which is a public benefit entity under FRS102, have been prepared in accordance with the charities SORP (FRS102) '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 (FRS102) effective 1st January 2019 and the Companies Act 2006. 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 and it is probable that the income will be received and 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 the 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 costs that relate to that category. Where costs cannot be attributed to a particular heading they have been allocated to activities consistent with the use of resources.

Governance costs are those incurred in connection with administration of the charity and compliance with the constitutional and statutory requirements.

Costs of generating funds are costs incurred in attracting voluntary income, and those incurred in trading activities that raise funds.

Interest receivable : interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the Bank. Allocation and aportionment of costs: Support costs are those that assist the work of the charity but do not directly undertake charitable activities. Note 8 provides an analysis of the costs and how they have been allocated.

Tangible fixed assets: depreciation is provided at the following annual rates in order to write-off each asset over its estimated useful life: Freehold Property 10% on cost and structual 2% on cost.

Plant & Machinery 15% on the reducing balance and straight-line over 20 years. Stocks: valued at the lower of cost and net realisable value, making allowance for obsolete and slow moving items.

Taxation: The charity is exempt from Corporation Tax on its charitable activities. Fund accounting: unrestricted funds can be used in accordance with the charitable objectives at the descretion of the Trustees. Restricted funds can only be used for particular restricted purposes in accordance with the objectives of the charity. For further detail see notes 14 and 15.

Cash at bank and in hand: includes cash and short-term highly liquid investments with a maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

PAGE 8

ELHAM VILLAGE HALL ASSOCIATION LIMITED

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31st AUGUST 2025

2
Donations and Legacies
Gift Aid
Subscriptions/donations etc
3
Income from Charitable Activities
Village Hall
Sports Centre
Men in Sheds/Community Shed
Pentanque Club
Hire of Village Hall
4
Other Trading Activities
Fundraising Events
120 Club
Feed-In Tariff
Newsletter
EV Charges
5
Investment Income
Bank Deposit Account Interest
6
Other Income
Grants
7
Charitable Activities Costs
Rates & Water
Insurance
Power, Light & Heat
Telephone
Post & Stationery
Training
Sundry
Building Repairs & Maintenance
Grounds Maintenance
Cleaning
Honorarium
Marketing
Depreciation of Assets
Licences
Donations
Legal, Professional & Accountancy		 Support
0
0
0
130
17
0
0
0
0
0
0
131
0
0
218
447
944		 Direct
1,118
4,223
8,156
130
17
0
1,184
7,830
1,974
3,823
0
0
18,607
2,413
0
0
49,474		 2025
218
1,090
1,308
31,934
1,059
223
(463)
32,753
5,644
822
5,214
703
488
12,870
573
3,817
2025
Total
1,118
4,223
8,156
261
34.26
0
1,184
7,830
1,974
3,823
0
131
18,607
2,413
218
447
50,418		 2024
278
1,502
1,780
28,274
3,532
484
129
32,419
6,395
1,000
5,882
2,087
342
15,707
614
200
2024
Total
821
3,601
8,431
244
57
0
355
12,582
1,811
3,560
0
216
18,909
1,760
273
472
53,091

8 There were no Trustees renumeration, benefits or expense payments during the year.

PAGE 9

ELHAM VILLAGE HALL ASSOCIATION LIMITED

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31st AUGUST 2025

9 Fixed Assets

Tangible Fixed Assets
Cost brought forward
Additions for the year
Depreciation brought forward
Charged for the year
Depreciation carried forward
Net Book Value 31st August 2025
Net Book Value 31st August 2024
10
Debtors falling due within one year
Trade
Other
Prepayments
11
Creditors falling due within one year
Loans (also see note 12)
Trade Creditors
Other Creditors
12
Creditors falling due after one year
13
Analysis of Net Assets between Funds
Fixed Assets
Current Assets
Current Liabilities
Long Term Liabilities		 Unresticted
Funds
115,233
94,468
(12,063)
0
197,637		 Freehold
Property
502,525
0
502,525
266,848
10,050
276,898
225,627
235,677
Restricted
Funds
246,028
0
0
0
246,028		 Plant &
Machinery
265,585
12,168
277,754
133,562
8,557
142,119
135,634
132,023
2025
3,353
0
3,636
6,989
2025
0
2,708
9,355
12,063
0
2025
Total
361,261
94,468
(12,063)
0
443,665		 Totals
768,110
12,168
780,279
400,410
18,607
419,017
361,261
367,700
2024
1,020
0
4,483
5,503
2024
0
1,303
8,970
10,273
0
2024
Total
377,814
87,556
(10,273)
0
455,098

PAGE 10

ELHAM VILLAGE HALL ASSOCIATION LIMITED

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31st AUGUST 2025

14
Movement in Funds
Opening
Balance
Net
Movement
Unrestricted Funds
General Fund
179,247
2,415
Sports Centre
19,298
(3,604)
Pentanque Club
411
(129)
198,956
(1,318)
Restricted Funds
Heat Pump Project
40,056
0
Men in Sheds
0
0
New Hall Fund
205,972
0
246,028
0
Total Funds
444,984
(1,318)
Net movement in funds included in the above are as follows:
Unrestricted Funds
Incoming
Resources
Outgoing
Resources
General Fund
50,725
(48,310)
Sports Centre
1,059
(4,663)
Pentanque Club
(463)
334
51,321
(52,639)
Restricted Funds
Heat Pump Project
0
0
Men in Sheds
0
0
New Hall Fund
0
0
0
0
Total Funds
51,321
(52,639)		 Closing
Balance
181,661
15,694
282
197,637
40,056
0
205,972
246,028
443,665
Total
2,415
(3,604)
(129)
(1,318)
0
0
0
0
(1,318)

15 Unrestricted Funds

Funds derived from sources which have not specified a particular use. These can be subdivided into designated funds by the agreement of the Board of Trustees. Sports Centre Designated Fund : Income from use of the hall for the sports centre is recorded separately as part of the unrestricted funds.

Pentanque Club Designated Fund : Income from the pentanque club is recorded separately as part of the unrestricted funds.

Restricted Funds

Funds given to the Association for a specific use.

New Hall Resticted Fund : Raised for the construction of the new village hall. The depreciation charge on the new hall is charged against the fund together with the interest charged on loans in respect of the new hall.

Heat Pump Project Restricted Fund : Grants gained specifically for the addition of a ground source heating pump.

PAGE 11