2023-03-31-accounts

Edenbridge Town Village Hall Charity Charity No. 1076281

Annual Report and Accounts For the year ended 31 March 2023

www.edenbridgevillagehall.org

Contents

	Page
Trustees report	3 - 7
Independent examiner’s report	8 - 9
Accounts	10

2

EDENBRIDGE TOWN VILLAGE HALL CHARITY Registered Charity Number 1076281

TRUSTEES ANNUAL REPORT 31ST MARCH 2023

The Trustees present their report for the year ending 31[st] March 2023 which should be read in conjunction with the attached accounts for the same period.

These accounts have been prepared on a receipts and payments basis which is acceptable as the income and assets are less than the thresholds for accruals accounting. The Charity SORP FRS 102 has not been followed.

The Trustees confirm that they have kept proper accounting records that disclose with reasonable accuracy at any time the financial position of the Charity and enable them to ensure that the accounts comply with the Charities Act 2011, the applicable Charities (Accounts and Reports) Regulations and the provisions of the governing document.

Legal Status

The Charity is established by Trust Deed dated 21st July 1998 by which the Edenbridge Women’s Institute Hall was leased by the Edenbridge (Afternoon) WI to Edenbridge Town Council, to be held in trust for the Edenbridge Town Hall Village Charity. Charity registration number 1076281 was granted on 25[th] June 1999.

The Charity is an unincorporated association.

The hall address is Station Road, Edenbridge, Kent, TN8 5LX.

The contact address (as shown on the Register of Charities) is: Blue Cedar, Mill Hill, Edenbridge, Kent, TN8 5DB.

The hall is often referred to locally as ‘The WI Hall’.

Objects, Policies and Organisation

The Trust is established for the purpose of maintaining the Village Hall for the use of the inhabitants of the town of Edenbridge, without distinction of political, religious or other opinions, including use for meetings, lectures and classes, and for other forms of recreation and leisure time occupation. The object is to improve the conditions of life for the said inhabitants.

3

The hall is available for hire by any individual or organisation in accordance with the standard hiring agreement and scale of charges adopted for the year. The policy of the managing trustees is that the scale of charges be sufficient to generate adequate income to meet the ordinary expenditure incurred in maintaining the building. Specific improvements are funded by appeals, grants, and fund-raising events.

The Charity is run and governed according to the trust deed above. The management committee is elected or appointed on an annual basis, with the officers being elected from members of the committee at the annual general meeting. Applications for representation on the committee from new organisations operating in the area of benefit may be granted subject to guidance in the governing document. All members of the committee shall retire from office together at the end of the annual general meeting next after the date on which they came into office but they may be re-elected or re-appointed.

The annual general meeting is usually held in May. All inhabitants of Edenbridge aged eighteen and over are entitled to attend and vote at this. There are regular meetings of users and management during the year.

Responsibility for the recruitment of new trustees rests with existing trustees. Methods such as personal recommendation are traditionally used and guidance from the Charity Commission is to be followed, as necessary, for each individual appointment. The Chairman hosted a ‘Volunteer Fair’ in June 2023 in the Hall to raise awareness of local volunteer groups.

When making decisions regarding the running of the hall, the Trustees have kept in mind the Charity Commission’s guidance on public benefit.

The Trustees take their responsibility to care for personal data seriously. Certain types of data need to be collected and used in order to carry out our activities of managing the hall. This personal data is collected and handled securely.

There is no reserves policy. The governing document states that any sum of cash at any time belonging to the Charity and not needed as a balance for working purposes shall (unless otherwise directed by the Charity Commissioners) be invested.

Activities

The hall continues to be a venue for regular groups. Such sessions include WI groups, dance classes for children and adults, amateur dramatics, and singing. In addition, it is available for events such as elections, meetings, private parties,

4

weddings and other celebrations and wakes. The car park space is on occasion hired out separately, although priority must be given to hall hirers.

Chairman’s Review of the Year and Future Intentions

First of all, as always, I would like to thank all members of the trustees and hall users committees along with our caretakers and local tradespersons for their efforts in maintaining the hall to a high standard. We were sorry to see George, our long-standing caretaker retire after many years’ service and welcome Sue who has taken over from him.

Hall bookings continue to grow. We have had lots of interest from varying organisations as well as continued support from our regular users. We hire to two local production teams (theatrical and musical performances, staged for all locals to enjoy), plus accommodate children’s and adult dance classes, birthday parties, wedding receptions and wakes as well as the occasional commercial hire. This shows the versatility of the Hall.

Our bookings manager is now well established. The hall website utilises an online bookings calendar. This gives the general public a chance to view the hall and its facilities online, together with up-to-date availability for hire. We are also looking at using social media more, to publicise what is going on at the hall.

Since our last report, we are continuing to keep the hall up to modern day standards. We have:

• Supplied and fitted new internal swing fire doors between the main hall and the lobby

• Sanded and varnished the main hall floor

• Replaced areas of the kitchen worktop

• Undertaken much needed updating work to the stage area, including replacement stage lighting and installation of a ‘Cyclorama’ stage backing.

Wifi is fully operational in the hall.

We would like to thank all donors to the stage lighting project, particularly Edenbridge Town Council who provided a significant sum from the Community Infrastructure Levy Fund, Great Stone Bridge Trust and Linda Hogan Community Fund. Other local organisations helped too, for which we are most grateful.

During a storm in winter 2022, a very large tree at the back of the property came down. It damaged a significant area of fencing. Replacement works are now complete.

5

We do appreciate that we must keep updating, both internally and the exterior of the building to both maintain our current levels and improve conditions for hirers and neighbours further still. Current considerations are:

• Replacement electronic serving hatch for kitchen

• Main front door refurbishment with new locks and handles

• Kitchen work surfaces and dishwasher

We do recognise Edenbridge is still growing and the need to offer a safe warm and friendly building for all users, young and old.

Jim Burbridge, Chairman

Finances

The statement on page 10 shows the current state of the finances. Accounts were prepared under the receipts and payments basis.

The accounts for the year show overall payments greater than receipts by £9,150 (2022: £4,644, receipts surplus). Total balances in the bank were £49,959 as at 31 March 2023 (2022: £59,109).

The Hall was fully open during the period with no Coronavirus restrictions. Most of these were lifted in July 2021. Hire receipts were encouraging and returned to pre-Covid levels.

The ageing stage lighting was replaced during January 2023. Total costs to 31 March 2023 were £23,786. Grants were received from a number of sources to fund this, including the Community Infrastructure Levy Fund from Edenbridge Town Council, Great Stone Bridge Trust and Linda Hogan Community Fund. £2,360 was spent from the Charity’s own funds, fully utilising the reserve of £1,118 that had stood for a number of years. Edenbridge Players and Forge Musical Theatre both contributed. At 31 March 2023 £1,780 remained in the project bank account. This sum was received from the Great Stone Bridge Trust following an estimate of the cost of extra completion works. At the time of this report, the trustees are still awaiting final invoices. It is their intention that any money left in the project account after settlement will be returned to the donor.

Other refurbishment works costing £12,493 were carried out interior of the hall and stage area to cover floor sanding and varnish, interior entrance swing doors, kitchen worktop and a stage cyclorama backing. The latter will enhance the backdrop to stage productions.

The Trustees continue to be concerned with the ongoing economic situation and rising costs. Fixed energy contracts came to an end in September 2022 and new

6

one-year fixes were taken out at a much higher level. The Charity benefited from the Government Energy Bill Relief Scheme, but energy payments for the year still doubled.

Fees were reviewed, and increased, from 1 January 2023 to help guard against increasing costs. Storage costs were reinstated to Edenbridge Players and Forge Musical Theatre.

Committee of Management

Members of the committee and groups’ representatives during the year were:

Mr Jim Burbridge Chairman Mr Kenneth Day Vice Chairman Mrs Mary Cunnington Secretary Mrs Anne Lloyd Treasurer Mrs Margaret Kuell Evening WI Mrs Anita Wantling Evening WI Mrs Mary Grieve Afternoon WI Mrs Pat Bracher Afternoon WI Mrs Karen Lynch Forge singers Cllr Angela Read Edenbridge Town Council Cllr Angela Baker Edenbridge Town Council

Trustees as at the date of this report are:

Mr Jim Burbridge Mr Kenneth Day Mrs Mary Cunnington Mrs Anne Lloyd Mrs Margaret Kuell Mrs Mary Grieve Mrs Anita Wantling Mrs Karen Lynch

The Custodian Trustee is Edenbridge Town Council. Councillors Angela Read and Nicola Martindale have been appointed as the Council’s representatives for the WI Hall Management Committee.

Mrs Mary Cunnington and Mrs Anne Lloyd are to stand down at the AGM.

Personal trustees received no remuneration or other benefits from the charity.

Trustees were reimbursed for expenses incurred in connection with their duties as follows:

Jim Burbridge £ 114 Anne Lloyd £

7

263

The Independent Examiner is Mr Geoffrey Lee, FCA.

Approved by the Trustees and signed on their behalf by:

Jim Burbridge Chairman 13 November 2023

EDENBRIDGE TOWN VILLAGE HALL CHARITY Charity No. 1076281

Independent examiner’s report to the trustees of Edenbridge Town Village Hall Charity (“the Charity”)

I report on the accounts of the Trust for the year ended 31[st] March 2023, as presented on page 10.

Respective responsibilities of trustees and examiner

As the charity’s trustees you are responsible for the preparation of both an annual report and the accounts.

The charity’s trustees do not consider that an audit is required for this year under section 144(2) of the Charities Act 2011 (“the Charities Act”) and that an independent examination is needed.

It is my responsibility to:

• examine the Charity accounts under section 145 of the Charities Act,

• to follow procedures laid down in the general Directions (last updated 14 July 2021) given by the Charity Commission and the “Guidance for Independent Examiners during Covid-19 pandemic or in a time of national emergency” given jointly by the three UK charity Regulators (issued 7 May 2020 and last updated 10 August 2021) (under section 145(5)(b)) of the Charities Act,

• to state whether particular matters have come to my attention.

Basis of Independent Examiner’s Statement

8

The charity’s trustees have prepared receipts and payments accounts without adopting Charity SORP (FRS102) (second edition - October 2019) so the general Direction 7 and parts of Directions 8 and 9 given by the Charity Commission do not apply.

Accordingly, my examination was carried out in accordance with general Directions 1 to 6, 10 to 13 and the applicable parts of Directions 8 and 9 given by the Charity Commission, the statutory duty to report certain matters of material significance to the Charity Commission and at my discretion to report relevant matters to the Charity Commission.

An examination includes a review of 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 these accounts and seeking explanations from the trustees. The procedures undertaken do not provide all 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

I have completed my examination. I confirm that no material matters have come to my attention giving me cause to believe that in any material respect:

• accounting records were not kept in accordance with section 130 of the Charities Act; or

• the accounts do not accord with the accounting records; or

• 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.

Direction 9 requires that the trustees make an assessment of the charity’s financial position when approving the accounts. Since the adopted basis of accounts preparation is the receipts and payments basis there is no obligation to also ensure that the charity is a going concern when making this assessment. The trustees have in these uncertain times fully explained events during the year. They have also considered future working arrangements regarding receipts and plans for the timing of payments to cover additional refurbishments to the Village Hall.

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.

9

GEOFFREY R LEE FCA

Institute of Chartered Accountants in England & Wales Whitefields Mill Hill Edenbridge Kent TN8 5DB

22/11/23

10

EDENBRIDGE TOWN VILLAGE HALL CHARITY CHARITY NO 1076281

Receipts and Payments

Receipts £ Coronavirus government grants1 0 HMRC furlough receipts1 0 Charge to users1 25,307 Stage lighting rent 0 Storage rent 70 Security deposits2 800 Bank interest 85 Grants for specified hall improvements3 Other donations and misc income 100 Less Payments Utilities Gas 3,252 Electricity 1,159 Water & sewerage 561 Cleaning 8,101 Administration 3,400 Insurance 1,494 Business rates 353 Rent (Afternoon WI) 650 Licences and inspections 1,117 Building maintenance and repairs 542 Small purchases 846 Promotions & marketing 380 Mobile phone and internet 584 Stage lighting3 2,360 Refurbishment expenditure4 12,493 Receipts less payments over the year Cash fund at 1 April 2022 Cash fund at 31 March 2023 Statement of ass at 31st March 2023 Current account2,3 Current account #23,5 Deposit account2,3 Unrest	£ £ £ £ £ £ 0 10,667 0 451 0 0 25,307 17,636 0 0 70 30 800 400 85 118 23,206 23,206 0 100 100 26,362 23,206 49,568 3,252 1,668 1,159 539 561 1,062 4,972 0 4,972 8,101 6,402 3,400 2,254 1,494 1,865 353 180 650 650 1,117 855 542 2,299 846 723 380 340 584 221 21,426 23,786 0 0 12,493 5,700 32,320 21,426 53,746 -10,930 1,780 -9,150 59,109 0 59,109 at 1/4/21 48,179 1,780 49,959 at 31/3/22 ets and liabilities at the end of the year at 31/3/22 21,154 0 21,154 0 1,780 1,780 27,025 0 27,025 48,179 1,780 49,959 Year ended 31st March 2023 ricted funds Restricted funds5 Total funds Unres fu	£ £ £ 11,118 0 18,284 0 3,269 0 0 21,489 0 4,644 0 54,465 0 59,109 0 32,169 0 0 0 26,940 0 59,109 0 Year ended 31st Mar tricted nds Restricted funds5	£ 10,667 451 17,636 0 30 400 118 0 100 1,668 539 1,062 6,402 2,254 1,865 180 650 855 2,299 723 340 221 0 5,700 ch 2022 Tota	£ 11,118 18,284 3,269 21,489 4,644 54,465 59,109 32,169 0 26,940 59,109 l funds

Notes:

1. Coronavirus: Most restrictions lifted 19/7/21.

2. Security deposits received less repaid during the period. £1,150 is reserved at 31/3/23 as refundable to hirers if no damage (£400 @ 31/3/22).

3. Stage lighting replacement. This has utilised the £1,118 general funds reserved for this purpose at 31/3/22.

£1,780 unspent as at 31/3/23 - to be utilised against extras for completion.

4. Refurbishment expenditure: Kitchen worktop Stage cyclorama backing Interior entrance doors Floor refurbishment	£ 956 2,585 4,680 4,272 12,493

21/22: Kitchen and lobby works £5,700

1. Barclays current account #2 used only for specified projects.

Anne Lloyd 13/11/2023

Treasurer

Page 10

Edenbridge Town Village Hall Charity Charity No. 1076281

Annual Report and Accounts For the year ended 31 March 2023

www.edenbridgevillagehall.org

Contents

	Page
Trustees report	3 - 7
Independent examiner’s report	8 - 9
Accounts	10

2

EDENBRIDGE TOWN VILLAGE HALL CHARITY Registered Charity Number 1076281

TRUSTEES ANNUAL REPORT 31ST MARCH 2023

The Trustees present their report for the year ending 31[st] March 2023 which should be read in conjunction with the attached accounts for the same period.

These accounts have been prepared on a receipts and payments basis which is acceptable as the income and assets are less than the thresholds for accruals accounting. The Charity SORP FRS 102 has not been followed.

The Trustees confirm that they have kept proper accounting records that disclose with reasonable accuracy at any time the financial position of the Charity and enable them to ensure that the accounts comply with the Charities Act 2011, the applicable Charities (Accounts and Reports) Regulations and the provisions of the governing document.

Legal Status

The Charity is established by Trust Deed dated 21st July 1998 by which the Edenbridge Women’s Institute Hall was leased by the Edenbridge (Afternoon) WI to Edenbridge Town Council, to be held in trust for the Edenbridge Town Hall Village Charity. Charity registration number 1076281 was granted on 25[th] June 1999.

The Charity is an unincorporated association.

The hall address is Station Road, Edenbridge, Kent, TN8 5LX.

The contact address (as shown on the Register of Charities) is: Blue Cedar, Mill Hill, Edenbridge, Kent, TN8 5DB.

The hall is often referred to locally as ‘The WI Hall’.

Objects, Policies and Organisation

The Trust is established for the purpose of maintaining the Village Hall for the use of the inhabitants of the town of Edenbridge, without distinction of political, religious or other opinions, including use for meetings, lectures and classes, and for other forms of recreation and leisure time occupation. The object is to improve the conditions of life for the said inhabitants.

3

The hall is available for hire by any individual or organisation in accordance with the standard hiring agreement and scale of charges adopted for the year. The policy of the managing trustees is that the scale of charges be sufficient to generate adequate income to meet the ordinary expenditure incurred in maintaining the building. Specific improvements are funded by appeals, grants, and fund-raising events.

The Charity is run and governed according to the trust deed above. The management committee is elected or appointed on an annual basis, with the officers being elected from members of the committee at the annual general meeting. Applications for representation on the committee from new organisations operating in the area of benefit may be granted subject to guidance in the governing document. All members of the committee shall retire from office together at the end of the annual general meeting next after the date on which they came into office but they may be re-elected or re-appointed.

The annual general meeting is usually held in May. All inhabitants of Edenbridge aged eighteen and over are entitled to attend and vote at this. There are regular meetings of users and management during the year.

Responsibility for the recruitment of new trustees rests with existing trustees. Methods such as personal recommendation are traditionally used and guidance from the Charity Commission is to be followed, as necessary, for each individual appointment. The Chairman hosted a ‘Volunteer Fair’ in June 2023 in the Hall to raise awareness of local volunteer groups.

When making decisions regarding the running of the hall, the Trustees have kept in mind the Charity Commission’s guidance on public benefit.

The Trustees take their responsibility to care for personal data seriously. Certain types of data need to be collected and used in order to carry out our activities of managing the hall. This personal data is collected and handled securely.

There is no reserves policy. The governing document states that any sum of cash at any time belonging to the Charity and not needed as a balance for working purposes shall (unless otherwise directed by the Charity Commissioners) be invested.

Activities

The hall continues to be a venue for regular groups. Such sessions include WI groups, dance classes for children and adults, amateur dramatics, and singing. In addition, it is available for events such as elections, meetings, private parties,

4

weddings and other celebrations and wakes. The car park space is on occasion hired out separately, although priority must be given to hall hirers.

Chairman’s Review of the Year and Future Intentions

First of all, as always, I would like to thank all members of the trustees and hall users committees along with our caretakers and local tradespersons for their efforts in maintaining the hall to a high standard. We were sorry to see George, our long-standing caretaker retire after many years’ service and welcome Sue who has taken over from him.

Hall bookings continue to grow. We have had lots of interest from varying organisations as well as continued support from our regular users. We hire to two local production teams (theatrical and musical performances, staged for all locals to enjoy), plus accommodate children’s and adult dance classes, birthday parties, wedding receptions and wakes as well as the occasional commercial hire. This shows the versatility of the Hall.

Our bookings manager is now well established. The hall website utilises an online bookings calendar. This gives the general public a chance to view the hall and its facilities online, together with up-to-date availability for hire. We are also looking at using social media more, to publicise what is going on at the hall.

Since our last report, we are continuing to keep the hall up to modern day standards. We have:

• Supplied and fitted new internal swing fire doors between the main hall and the lobby

• Sanded and varnished the main hall floor

• Replaced areas of the kitchen worktop

• Undertaken much needed updating work to the stage area, including replacement stage lighting and installation of a ‘Cyclorama’ stage backing.

Wifi is fully operational in the hall.

We would like to thank all donors to the stage lighting project, particularly Edenbridge Town Council who provided a significant sum from the Community Infrastructure Levy Fund, Great Stone Bridge Trust and Linda Hogan Community Fund. Other local organisations helped too, for which we are most grateful.

During a storm in winter 2022, a very large tree at the back of the property came down. It damaged a significant area of fencing. Replacement works are now complete.

5

We do appreciate that we must keep updating, both internally and the exterior of the building to both maintain our current levels and improve conditions for hirers and neighbours further still. Current considerations are:

• Replacement electronic serving hatch for kitchen

• Main front door refurbishment with new locks and handles

• Kitchen work surfaces and dishwasher

We do recognise Edenbridge is still growing and the need to offer a safe warm and friendly building for all users, young and old.

Jim Burbridge, Chairman

Finances

The statement on page 10 shows the current state of the finances. Accounts were prepared under the receipts and payments basis.

The accounts for the year show overall payments greater than receipts by £9,150 (2022: £4,644, receipts surplus). Total balances in the bank were £49,959 as at 31 March 2023 (2022: £59,109).

The Hall was fully open during the period with no Coronavirus restrictions. Most of these were lifted in July 2021. Hire receipts were encouraging and returned to pre-Covid levels.

The ageing stage lighting was replaced during January 2023. Total costs to 31 March 2023 were £23,786. Grants were received from a number of sources to fund this, including the Community Infrastructure Levy Fund from Edenbridge Town Council, Great Stone Bridge Trust and Linda Hogan Community Fund. £2,360 was spent from the Charity’s own funds, fully utilising the reserve of £1,118 that had stood for a number of years. Edenbridge Players and Forge Musical Theatre both contributed. At 31 March 2023 £1,780 remained in the project bank account. This sum was received from the Great Stone Bridge Trust following an estimate of the cost of extra completion works. At the time of this report, the trustees are still awaiting final invoices. It is their intention that any money left in the project account after settlement will be returned to the donor.

Other refurbishment works costing £12,493 were carried out interior of the hall and stage area to cover floor sanding and varnish, interior entrance swing doors, kitchen worktop and a stage cyclorama backing. The latter will enhance the backdrop to stage productions.

The Trustees continue to be concerned with the ongoing economic situation and rising costs. Fixed energy contracts came to an end in September 2022 and new

6

one-year fixes were taken out at a much higher level. The Charity benefited from the Government Energy Bill Relief Scheme, but energy payments for the year still doubled.

Fees were reviewed, and increased, from 1 January 2023 to help guard against increasing costs. Storage costs were reinstated to Edenbridge Players and Forge Musical Theatre.

Committee of Management

Members of the committee and groups’ representatives during the year were:

Mr Jim Burbridge Chairman Mr Kenneth Day Vice Chairman Mrs Mary Cunnington Secretary Mrs Anne Lloyd Treasurer Mrs Margaret Kuell Evening WI Mrs Anita Wantling Evening WI Mrs Mary Grieve Afternoon WI Mrs Pat Bracher Afternoon WI Mrs Karen Lynch Forge singers Cllr Angela Read Edenbridge Town Council Cllr Angela Baker Edenbridge Town Council

Trustees as at the date of this report are:

Mr Jim Burbridge Mr Kenneth Day Mrs Mary Cunnington Mrs Anne Lloyd Mrs Margaret Kuell Mrs Mary Grieve Mrs Anita Wantling Mrs Karen Lynch

The Custodian Trustee is Edenbridge Town Council. Councillors Angela Read and Nicola Martindale have been appointed as the Council’s representatives for the WI Hall Management Committee.

Mrs Mary Cunnington and Mrs Anne Lloyd are to stand down at the AGM.

Personal trustees received no remuneration or other benefits from the charity.

Trustees were reimbursed for expenses incurred in connection with their duties as follows:

Jim Burbridge £ 114 Anne Lloyd £

7

263

The Independent Examiner is Mr Geoffrey Lee, FCA.

Approved by the Trustees and signed on their behalf by:

Jim Burbridge Chairman 13 November 2023

EDENBRIDGE TOWN VILLAGE HALL CHARITY Charity No. 1076281

Independent examiner’s report to the trustees of Edenbridge Town Village Hall Charity (“the Charity”)

I report on the accounts of the Trust for the year ended 31[st] March 2023, as presented on page 10.

Respective responsibilities of trustees and examiner

As the charity’s trustees you are responsible for the preparation of both an annual report and the accounts.

The charity’s trustees do not consider that an audit is required for this year under section 144(2) of the Charities Act 2011 (“the Charities Act”) and that an independent examination is needed.

It is my responsibility to:

• examine the Charity accounts under section 145 of the Charities Act,

• to follow procedures laid down in the general Directions (last updated 14 July 2021) given by the Charity Commission and the “Guidance for Independent Examiners during Covid-19 pandemic or in a time of national emergency” given jointly by the three UK charity Regulators (issued 7 May 2020 and last updated 10 August 2021) (under section 145(5)(b)) of the Charities Act,

• to state whether particular matters have come to my attention.

Basis of Independent Examiner’s Statement

8

The charity’s trustees have prepared receipts and payments accounts without adopting Charity SORP (FRS102) (second edition - October 2019) so the general Direction 7 and parts of Directions 8 and 9 given by the Charity Commission do not apply.

Accordingly, my examination was carried out in accordance with general Directions 1 to 6, 10 to 13 and the applicable parts of Directions 8 and 9 given by the Charity Commission, the statutory duty to report certain matters of material significance to the Charity Commission and at my discretion to report relevant matters to the Charity Commission.

An examination includes a review of 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 these accounts and seeking explanations from the trustees. The procedures undertaken do not provide all 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

I have completed my examination. I confirm that no material matters have come to my attention giving me cause to believe that in any material respect:

• accounting records were not kept in accordance with section 130 of the Charities Act; or

• the accounts do not accord with the accounting records; or

• 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.

Direction 9 requires that the trustees make an assessment of the charity’s financial position when approving the accounts. Since the adopted basis of accounts preparation is the receipts and payments basis there is no obligation to also ensure that the charity is a going concern when making this assessment. The trustees have in these uncertain times fully explained events during the year. They have also considered future working arrangements regarding receipts and plans for the timing of payments to cover additional refurbishments to the Village Hall.

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.

9

GEOFFREY R LEE FCA

Institute of Chartered Accountants in England & Wales Whitefields Mill Hill Edenbridge Kent TN8 5DB

22/11/23

10