Company reglslr8tlon number: 04108622
Charlty r8gistration number., 1085825
The Brockenhurst Village Trust
IA company limited by guarantee)
Annual Report and Financlal Statements
for the Year Ended 31 December 2024

The Brockenhurst Village Trust
Contents
Reference and Adminlstratlve Details
Truslees, Report
2to4
Independent Examlnels Report
Slatement of Flnanci81 Adlvltles
Balance Sheet
Notes to the Financial Statements
8t017

The Brockenhurst Vlllage Trust
Charlty Name
The Brockenhurst Vlllage Trust
Charlty Reglslratlon Number
01858225
04108622
Company Reglslratlon Number
Prln¢lpal Offlco
Brockenhurst Village Hall
Highwood Road
Brockenhurst
Hampshlre S042 7RY
Reglstored Offlce
Brock8nhurst Vlllage Hall
Hlghwood Road
Brockenhurst
Hampshlre S042 7RY
Trustèes
Clalre Burt
Anthony Fessler
Roger Gomm
Avril Hicks
Michael Harris
Russell Home
Trlcla Hutchins
Paul Ledger
Helen Mantle
Kevin Plummer
John Stanton
Secretary
Anthony F8ss18r
Indop8ndent Examlner
Debble Clark FCMA

The Brockenhurst Vlllage Trust
Trusteos, Report
The TnJstO85, who are dlrectors for the purposes of company law, prèsent the annu81 report together with
the flnanclal statements of the charitable company for the year ended 310ecember 2024
Trustees durlng 2024
Anthony Fessler
Roger Gomm
Avrll Hicks
Michael Harris
Russell Horna
Tricia Hutchlns
Helen Mantle
Kevln Plummer
Shaun Williams (resigned August 2024)
Legal and Admlnlstratlve Informatlon
Brockenhurst Vlllage Trust Is a Charitsble Company Limited by Guarantee, Incorporated on 15 Nov8mb8r
2000 and is governed by its Memorandum and Artlcles of Assoclatlon. The charity was registered with the
Charlty Commisslon on 27 March 2001 and commenced operations upon transfer to It on 15 May 2001 of
the assets from the Brockenhurst Vlllag8 Hall charlty. The Company number is 4108622 and the Charity
Reglstration number is 1085825.
Dlrectors and Trustees
As requlred by the Memorandum and Articles of Association the management Df the company Is Invested In
the Board of Directors who are also the Trustees of the Charity. The Board consists of up to eleven
Directors. Up to two of these ar6 appointed by the Brockenhurst Parish Council. together with up to seven
nominated by the general publlc wllhln the area of benefit and up to two representing the user organisations
within the area of benefit. Tha elected dlrectors serve for a period of three years. those representing the
general public are elected at the Annual Meeting of th8 Partsh and those representlng the user
organisations are elected by a ballot of those organlsations whlch are members of the Company. The
Trustees serving during the period are shown above.
Objects, Organisation and Actlvltles
The object of Brockenhurst Village Trust are to provide educatlonal. recreatlonal and other communlty
facllltles for the benefit and social welfare of the people of tho civll parlsh of Brockenhurst In Hampshlre by
charitable means.
This means the runnlng of th8 Vlllag8 Hall, and Its slte In Hlghwood Road, the Charity Shop in Brookley
Road. and organising such events which benefit tha wldest posslble communlty In Brockenhursl under
the revlsed brandlng of The Brockenhurst Communlty Hub, and working with other organisations to similarly
benefit well-being and resilience in the village.
The Trustees have had due r8gard to guldance published by the Charfty Commission on public benefit.

The Brockenhurst Village Trust
Trustees, Report
The Vlllage Hall (a maln hall seating 200 and several other rooms. some with kltchen facilities) hosts around
30 weekly and 10 monthly clubs and classes In addltlon to repeat booking from other communlty groups and
small buslnesses. Organlsatlons su¢h as Hampshlra County Council and the New Forest National Park
Authority regularly hold training sessions at the Hall. appreclatlng the locatlon, facilities and Servi￿ and also
the value for money that it offers. External events such as thls contribute to the successful runnlng of th8
Hall, and thus Its wlder communlly b8n&fil.
The Hall is available for hlre by Indlvlduals and organlsations. There is a standard hlrlng agreement and scale
of charges which is calculated to be adequate to generate Income to meet all expendlture incurred in
malntalnlng the Hall, providing an appropriate share of the wld8r site maintenance and annual depr8¢lation
of the Trust's assets. The booklng 8rrangements were moved on-line in 2024.
Th8 Trust organlses a number of a¢tlvltles, such as °Brockenhurst Cinema" and Iwlce weekly Brldge Club (and
many more) In th8 Hall on its own account in order to provlde a focus for the village as part of the
Community Hub concept described below.
The Truste88 are responsible for the overall management of tha Company and its fijture dlrectlon. Thls may
also include strategic guidance. or dellvery of projects for the community.
The day-to-day operatlon of the Vllla
tlme Operatlons and Development
staff and over 60 volunteers.
e Hall, the shop, and the slte facllltles Is the responsibility of the full-
anager supported by four part-tlme administrative and caret8klng
Revlew of Actlvltles and Future Developmènts
The Ststement of Financial Activities for the year Is set out on page 8 of the financial statements.
Revenue from the Communlty Hub and the Hlghwood Road slte was £96.312 (2023 £97,683) No government
grants were recelved In 2024
The Charfty Shop, which had operated the Hall slnce 2021 relocated to an empty shop In Brookley Road In
the centre of Brockenhurst and followlng renovatlon of the premises re-opened successfully In September
2023. It was apparent that the ￿ntral locatlon could double the shop's revenue and thus Increase the
funds avallable to the Trust. The shop's nett contrlbutlon to the Trust in 2024 was £34.521, (2023
£30,993) and it is expected to ¢onlrlbut8 over £40,000 Including on-line sales In 2025. The shop is entirely
staffed by volunteers and the Trust wishes to express Its gralltude to them. As part of the
Communily Hub the shop is able to showcase events In the Hall and on the Highwood Road site provldlng
a social focal polnt for resldents.
Hall Space Development
The space released In the Hall by the shop's relocatlon Is belng developed Into a 14-person meeting room
equlpped with a smart TV for easy presentatlons. Addltionally it will feature a cosy space for our communlty
to "slp, savour and so¢lallse" offering morning brews to evenlng cheers.
Communlty Clnema
The ongolng success of our communlty cinema, whlch Is entlrely run by volunteers. Is noteworthy. These
dedicated volunteers choose the films. create all marketlng materlals, host the events and even bake cakes. The
clnema has contlnued to g8nerale a surplus whlch has been reinvested in upgradlng the clnema equipment.
The team Is 8xplorlng ways to expand the programme whl¢h already Includes monthly matinee screenlngs and
quarterly evening sing-along events.

The Brockenhurst Vlllage Trust
Trustees, Report
Communlty Engagomont
The Trust is continuously axplorlng new ways to Involve our communlty offering diverse opportunitlies
for all generatlons to particlpate.
To date the Trust has provlded work experience opportunities for young people from local educational
Inslltutlons and partlclpanls In the Duke of Edinburgh's Award Scheme. Additionally it Co￿OperateS
wlth Greener Brockenhurst to promote sustainability and enhance local reslll8nce.
The Trust is committed to creating additional clubs for school-age children, including a drop-ln youth
club. These initiatives aim to provide safe, engaglng and supportlve envlronments where young
people can sociallso, learn new skllls and partlclpate In varlous aclivilies. By offerlng these
opportunilies we hope to foster a sense of communlty and belonglng among Ihe younger generation.
encouraglng thelr acllve Involvement In local events and initiatives
Energy Inltlatlves
Rlslng energy costs were identified as a major rlsk in 2023, with longtem contracts explrlng. Consequently
the Trust Invested approxlmately £24,000 in additional solar panel capacity including additional battery
storage. New agreements with energy suppliers and for tho sak8 of surplus 8nergy have been negotlated.
aiming lo move as far as ,'possible "off-grld. Substantlal savlngs In electrlcity costs were realised In 2024,
with ongoing energy-saving measures planned for 2025 Includlng a shlft away from gas.
Outdoor Facility Enhancement
The Trust h8s successfully secured £43.000 from the NFDC CIL Fund to adapt and enhance the outside
multl-use games area and green space. This funding will enable the facility to bo fully manag8d, more
accessible and ready for addition81 community activitles that could be hosted on the site.
Survey and Future Declslon8
A major survey of Brockenhurst resld&nts and user organlsatlons conducted In 2024 showed broad support
for current and planned developments.
Reservès Pollcy
The Trustees have resolved to commlt as much of the charity's resources as possible to the Trust's
blectlves. whilst retainlng sufficient Investments to generate income from which to meet these objectives.
withln Ih
se
st desi
acilities In wor
ingo
nated a £100,000 renewal reserve in 2021 to be used specifically in
ar and up to date. Durtng 2024 the Tnjstees carried our a revlew of
the Trust's activities and financial position at each m86ting
Risk Management
Th6 Trusteès have assessed Ihe rlsks to which the Charity is exposed, In particular those related to the
finance of the Charity and are satlsfied that systems are in place lo manage exposure to major risks. in
addltlon 8 "table-top" exerclse was carried our in 2024 and impending statutorylregulatory requirements are
kept under review.
Changes In Flxed Assets
The movements In fixed assets durlng the yaar are sat out In Note 15 to the financlal statemants.
Small Company Provlslons
Thls report has been prepared in accordance with the small companies regimes under the Companies Act
2006
The Annual R
ort was approved by the trustees of the charity on 24 July 2024 and signed on its behalf by
Kevln Plumm
Chalrman

The Brockenhurst Village Trust
Independent Examlner's Report to the trustees of Th8 Brockenhurst Vlllage Trust
I report to th8 trustees (who are also directors for the purpose of company law) on my examinatlon of the
financlal statements of The Brockenhurst Village Trust forlhe year ended 31 December 2023 which comprise
the Statement of Flnanclal Actlvltles, the Balanc8 Sheet and related notes.
Thls report Is made solely to the charity's trustees. a8 a body. In ac¢ordanca wlth section 145 of the Charltl88
Act 2011. My work has been undertaken so that I might state to the charlty's trustees those matters l am
required to state to them In thls report and for no other purpose. To the fullest extent permltted by law, I do
not accept or assume responsibility to anyone other than the charlty and the charity's trustees as a body, for
my work. for thls report, or for th8 opinlon8 I have formed.
Resp8ctlv8 re8ponslblllt108 of trustees and examlner
As the trustees of The Brockenhurst Vlllage Trust you are responsible for the preparatlon of th8 financlal
statements in accordance wlth the requlrements of the Companies Act 2006 (Ihe 2006 Act,).
Havlng satlsfied myself that thefinancial statemenls of The Brockenhurst Vlllage Twst ar8 not r8qulred to be
audited under Part 16 of the 2006 Act and are ellglble for Independent examination, I report In respect of my
examlnatlon of The Brockenhurst Village Trust 's flnanclal Statements carrled out under section 145 of the
Charities Act 2011 ('the 2011 Act,) and in carrying out my examination I have followed the Dlrections given
by the Charity Commlsslon under sectlon 145(5)(b) of the 2011 Act.
Independent examlner's statement
I have completed my examination. I confirm that no matters have come to my attention in connectlon wlth
the examinatlon glvlng me cause to believe:
accountlng records were not kept In respect of The Brockenhurst Vlllage Trust as requlred by sectlon
386 of the 2006 Act., or
the financlal statements do not accord wlth those records. or
the financlal statements do not comply with the accounting requirements of sectlon 396 of tha 2006 Act
other than any requ1￿ment that the accounts give a 'true and fair view, whlch Is not a matter considered
as part of an Independent examination: or
the financlal statements have not been prepared In accordance with the melhods and prlnclples of the
statement of R8commend6d Practice for accountlng and reportlng by charltles applicable to charities
preparing their accounts In a￿OrdanCe with the Financial Reporting Standard appllcable In the UK and
Republic of Ireland (FRS 102).
I have no concerns and have come across no other matters in connection wlth the examlnation to which
attention should be drawn in thls report In order to enable a proper understanding of the accounts to be
r8ached.
Debbla Clark FCMA
33 L8vender Road
Lymlngton S041 OGF
Date.....

The Brockenhurst Vlllage Trust
Statement of Flnanclal Actlvltles for the Year Ended 31 December 2024
(Includlng Income and Expendlture Account)
Unrestrlcted
funds
2024
Unrestrlcted
funds
2023
Total
2024
Total
2023
Note
Income and Endowments from:
Donations, legacies and grants
6,680
6,680
2,849
2,849
Charitable activities
155,260
155,260
140,648
140,648
Other trading activities
10,819
10,819
8,766
8,766
Investment income
5,861
5,861
3,334
3,334
Other income
11,265
11,265
8,594
8,594
Tota Income
189,886
189,886
164,191
164,191
Expendfture on:
Raising f unds
{5,791)
15,7911
14,628
{4,6281
Charltable actSvltles
{185,6841
1185,684
{154,274)
1154,274)
Total expendlture
(191,4751
1191,4751
{158,902
1158,902}
Net Income
{1,590}
115901
5,289
5,289
Net movement In funds
11,590)
(1,5901
5,289
5,289
Total funds brought fO￿ard
1,138,268
1,138,268
1,132,979
1,132,979
Total funds carrled forward
22
1,136,678
1,136,678
1,138,268
1,138,268
All of the charlty's activities derive from continuing operations during the above Iwo periods.

The Brockenhurst Vlllage Trust
(R8glstration number: 04108622)
Balance Sheet as at 31 December 2024
Note
2024
2023
Flxed assets
Tanglble assets
15
896,826
925,951
Current assets
Stocks
Debtors
Cash at bank and in hand
16
17
18
250
1,582
252,483
254,315
400
7.122
223,316
230,838
Credftors: Amount falllng due wlthln one year
19
114,4631
(18,521
Net current assets
239,852
212,317
Net assets
1,136,678
1,138,268
Funds of the charity:
Unrestrlcted Income funds
General funds
1,136,678
1,138,268
Member'5 funds
1,136,678
1,138,268
For the flnanclal year ending 31 December 2024 the charity was entitled to exemptlon from audlt under
section 477 of the Companles Act 2006 relatlng to small Companles.
Dlrectors. r8sponsibilities:
The m8mb6rs have not required the charity to obtain an audlt of Its accounts for the year In questlon In
accordance with section 476; and
The dlrectors acknowledge thelr responslbllltles for 8nsurlng that the company keeps accounting
records which compty with Section 386 of the Act and for preparlng flnanclal statements whlch glve a
true and falr vlew of the state of affalrs of the company as at the end of the financial period and of its
proflt or loss for the flnanclal parlod In accordance wlth the requlrements of Section 394 and 395 and
which otherwise comply with the requirements of the Companles Act 2006 relatlng to accounts, so far
as is applicable to the company.
These accounts have been prepared in accordance wilh the provlslons appllcable to companles subject to
the sm811 companles reglme wlthln part 15 of the Companles Act 2006.
The financlal statements on pages 8 to 20 were approved by the trustees. and authorlsed for Issue on
slgned on thelr behalf by:
Kevln Pl
Trustee

The Brockenhurst Village Trust
Notes to the Flnanclal Statements for the Year Ended 31 December 2024
1. Aceounllng pollcles
Summary of slgnificant accounting pollcles and key accountlng estlmates
The principal accounting policies applied in the preparation of these financial stalements are set out below.
Thes8 pollcles have been ¢on51stently applled to all the years p￿Sented, unless otherwlse stated.
Slatemont of compllanco
The financlal statements have been prepared in accordance with Accounting and Reportlng by Charltles:
Slatement of Recommended Practlce appll¢able to charitles preparing thelr accounts In accordance wilh the
Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effecllve 1 January
2019), the Charltles Act 2011. the Companl8s Act 2006 and UK Generally Accepted Accounting Practi￿.
Basls of preparation
The Brockenhurst Village Trust meets the definillon of a public benefit entity under FRS 102. Assets and
Ilabllltles are Inltlally recognlsed at hlstorical cost or transactlon value unless otherwlsa stated In th8 ralevant
accountlng polloy notes.
Th6 accounts (flnanclal statemenls) are prepared In sterllng, whlch is the functional currency of the charlty.
Monetary amounts in these financial statements are rounded to the nearest £.
Golng concorn
Th8 trustees ¢onslder that ther8 are no material uncortainties about the charity's ability to continue as a going
concern nor any significant areas of uncertainty that affect the carrying value of assets held by the charlty.
Exemptlon from preparlng a cash flow statement
The charity has applled Update Bulletln 1 as publlshed on 2 February 2016 and does not include a cash flow
slatement on the grounds that it is applying FRS 102 Section 1A.
Judgemont and key sources of estlmatlon uncertalnty
Th& prèparatlon of the flnancial statoments requires management to make judgements, estimates and
assumptlons that affect the amounts reported. These esllmates and Judgements are continually reviewed
and are based on exparlence and other factors, Includlng expectations of future events that are believed to
be reasonable under the clrcumstances.
Income and endowments
All income Is recognlsed once the charity has entitlement to the income, it is probable that the Income wlll b8
r8celv8d and the amount of the income receivable can be measured reliably.
Donatlons and logacles
Donations ar8 recognised when the charity has been notified in wrlting of both the amount and setllement
date. In the event that a donation Is subject to condltions that require a level of perft)rmancè by the charlty
before the charlty 15 entitled to th8 funds, the Income Is deferred and not recognised untll either those
condltions are fully met. or the fijlfilment of those conditions is wholly within the control of the charity and it Is
probable Ihal these condltlons wlll be fulfllled In the raporting period.

The Brockenhurst Village Trust
Notes to the Financial Statements for the Year Ended 31 December 2024
Grants recelvable
Grants ar8 recognised when the charlty has an entitlement to the funds and any condltions Ilnked to the
grants have been met. Where performance conditlons are attached to the grant and are yet to be met, the
Income Is re¢ognised as a Ilability and included on the balance sheet as deferred incom8 to be released.
Expondltura
AII èxp8ndllure is recognised once there is a legal or constructive obllgatlon to that expenditure. it is probable
settlement Is requlred and the amount can be measured reliably. All costs are allocated to the applicable
expenditure headlng that aggregate similar costs to that category. Where costs cannot be directly attributed
to particular headings they have been allocated on 8 basls consist8nt with the use of resources. wlth Central
staff costs allocated on the bas[5 of tlme spent, and depreciation charges allocated on the portlon of the
asset's use. Other support costs ar8 allocated based on the spread of staff costs.
Ralslng funds
Thes6 ar6 Costs Incurred In attractlng voluntsry Income, the manag8m8nt of Investments and those Incurred
in trading activities that ralse funds.
Charltable actlvltles
Charitable expendlture ¢omprls8S those costs incurred by the charity in the dellvery of Ils activltles and
seNl¢es for Its b8n8ficlari&s. It Includes both costs that can be allocated dlrectly to such actlvities and those
costs of an indirect nature ne￿SSary to support them.
Support costs
Support costs Include central functlons and have been allocated to aclivlty cost categorles on a basls
conslstent wlth the use of resources, for example, allocatlng property costs by floor areas, or per capita. staff
costs by the time spent and other costs by thelr usage.
Governance cosls
These include the costs 8ttrlbutable to the charlty's compliance with constitutional and stalutory
requlrements. Includlng audit. strateg1¢ management and trustees, meetings and relmbursed expenses.
Govornmont grants
Govemment grants are recognls8d based on the accrual model and are measured at the falr value of the
asset received or receivable. Grants are classified as relatlng elther to ravonue or to assets. Grants relatlng
to revenue are recognised In Income overthe perlod In whlch th8 related costs are recognised. Grants relatlng
to assets are recognlsed over the expected useful Ilfe of the asset. Where part of a grant relatlng to an asset
Is def8rr8d, It is recognised as deferred Income.
Taxatlon
The charity is considered to pass the tests set out In Paragraph 1 Schedule 6 of the Finance Act 2010 and
therefore It meets the deflnltlon of a charitable company for UK corporatlon tax purposes. Accordlngly, the
¢harlty Is pot8ntlally exempt from taxalion in respect of income or capltal galns r8celved wlthin categories
covered by Chapter 3 Part 11 of the Corporatlon Tax Act 2010 or Section 256 of the Taxatlon of Chargeabl&
Galns Act 1992. to the extent that such income or gains are applied excluslvely to charltabl& purp0s8S.

The Brockenhurst Village Trust
Notes to the Flnanclal Statements for the Year Ended 31 December 2024
Tangible fixed assets
Individual fixed assels are Inltlally recorded at cost, less any subsequent accumulated depreclallon and
subsequent accumulated impairment losses.
Depreciation and amortlsatlon
Depreciation is provided on tangible fixed assets so as to wrlte off the cost or valuatlon, less any estlmated
resldual value. over their expected useful economic Ilfe as follows:
Asset Class
Depreclallon method and rat0
Fr88hold land and property
2 %140/.15 /J100/.1330/o Straight line basis
Equipment
5 %1100/0115Yo133 % straight line basis
stock
stock has been valued by the trustees at £250 (2023 . £400).
Trade debtors
Trade debtors are amounts due from customers for hall hlr8 In raspect of charltablè actlvltles. Trade debtors
are recognised Inltially at the transaction price.
Cash and cash equlvalents
Cash and cash equivalents comprise cash on hand and call d8poslts. and other short-term hlghly Ilquld
Investments that are readlly convertible to a known amount of cash and are subject to an insignificant rlsk of
change in valuè.
Trade cr8dltors
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course
of business from suppllers. Accounts payable are classlfled as current Ilabllilies If the charlty does not have
an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve
months after the reportlng dat6. If there Is an uncondltlonal rlghl to defer settlement for at least twelve months
after the reporting date, they are presented as non-current Ilabilities.
Trade creditors are recognlsed initlally at the transactlon price and subsequently measured at amortlsed cost
using the effective interest method.
io

The Brockenhurst Vlllage Trust
Notes to the Flnanclal Statements for the Year Ended 31 December 2024
2. Income from donatlons and lega¢lo8
Unrestrlcted funds
General
Total
2024
Total
2023
Donatlons and leqacles..
Donatlons from Indivlduals and grant making bodles
Hall donatlons
Glft ald reclalmed
Government grants
1,250
1,268
332
2,456
4,224
2,456
4,224
6,680
6,860
2,850
3. Incomo from charltable actlvltles
Unrestrfcted funds
General
Total
2024
Total
2023
Rental Income - operatlon5 of vlllage hall
Charity shop income
96,317
58,943
155,260
96,317
58,943
155,260
97,983
42,655
140,648
4. Income from other tradlng actlvllles
Unrestrlcted funds
General
Total
2024
Total
2023
Events income,.
Events and entertainment
10,819
10,819
10,819
10,819
8,766
8,766
5. Investmonl Incom8
Unrestrlcted funds
General
Total
2024
Total
2023
Interest reclevable and slmllar Income;
Interest reclevable on bank deposits
5,861
5,861
3,334
li

The Brockenhurst Vlllage Trust
Notes to the Flnanclal Statements for the Year Ended 31 December 2024
6. Other Incomg
Unrestricted funds
General
Total
2024
Total
2023
Income from solar panel feed In tarlff
Cafe
Sundry income
5,825
2,647
2,793
11,265
S,825
2,647
2,793
11,265
4,090
3,000
1,504
8,594
7. Expèndlturè on ralslng funds
Unrestrlcted funds
General
Total
2024
Total
2023
Fundralslng trading costs;
Entertainment
Cafe / Bar stock
5007
5,007
784
5,791
4,378
250
4,628
784
5,791
8. Expondlture on charltablo activllies
Unrestrlcted funds
General
Total
2024
Total
2023
Charitable 3ctivlties- Operatlon of village hall
Charity shop cost
The Welcome Hub cost
Depreciation, amortisation and other similar costs
Allocated support costs
38,705
24,421
488
38,705
24,421
488
35,568
86,502
185,684
29,858
12,006
430
31,316
80,664
154,274
35,568
86,502
185,684
All of the above expondlture was attrlbutable to unrestrlcted fijnds and there were no restrlcted funds
in both current and prior years.
In addilion to the expenditure analysed above, there are also governance costs of £500 (2023 -
£1,485) which relate directly to charitable activities. See note 9 for further detalls.
12

The Brockenhurst Vlllage Trust
Notes to the Flnancial Statements for the Year Ended 31 December 2024
9. Analysls of governance and support costs
Support costs allocated to charltablè actfvltles
Operatlon of Govemance
vlllage hall
costs
Totsl
2024
Total
2023
Staff cost
Admin cost
Governance cost
86,002
86,002
71,336
5,375
1,485
78,196
500
500
86,002
500
86,502
Governance Costs
Independent examinerfee
General
2024
2023
Independent examlnerfs remuneration
51X)
500
500
1,485
1,485
soo
10. Net Incomlngloutgolng resources
Net Incomlnglloutgolng) resource5 for the year Include
2024
2023
Depreclatlon of fixed a55ets
Amortisation of charity shop
32,124
3,444
31,316
36,568
32,565
13

The Brockenhurst Village Trust
Notes to the Flnanclal Statements for the Year Ended 31 December 2024
11. Trustees remunoration and oxpenses
During the year Ihe charity made tha followlng transactlons wlth trustees:
No trust88s, nor any persons connected wlth them. have received any remuneralion from the charlty
during the year.
No trustees have received any other benafits from the charlty durlng the year.
12. Staff costs
The aggregata payroll costs W8re as follows:
Wages and salaries during the year were £78,963 {2023.' £65.908)
Pension costs during the year were £7,039 {2023: £5428
13. In each of the years under review no employee received emoluments of more than £60,000.
The total employee benefits of the key man8gement personnel of the charity were £NII (2022 - £Nil).
The monthly average number of persons (Includlng senlor management team) employed by the
charlty during the year was as follows:
2024
No
Average number of employees
13. Indepondent axamlner'8 ramunerallon
Independent examiner's remuneration
2024
2023
Examination of the financial statements
500
1,485
14. Taxatlon
The Charlly Is a regist8red charity and, therefore, is not liable for Income Tax or Corporation Tax on
income derived from Its charitable activities, as It falls within the varlous exemptlons avallabl8 to
r8glst8rèd charitles.
14

The Brockenhurst Vlllage Trust
Notes to the Flnanclal Statements for the Year Ended 31 December 2024
15. Tanglble flxed assets
Land and Fumfture and
bulldlngs
equlpment
Total
Cost
At l January 2024
Additions
At 31 December 2023
Depreciation
At l January 2024
Charge forthe year
At 31 December 2023
Net book value
At 31 December 2024
At 31 December 2023
1,363,822
91,544
6,443
97,987
1,455,366
6,443
1,461,809
1,363,822
457,867
32,047
489,914
71,549
3,520
75,069
529,416
35,567
564,983
873,908
905,955
22,918
19,995
896,826
925,951
Included wilhln the gross book value of land and bulldlngs above Includes £1,162.573 (2022 -
£1,124,798) of depreciable assets.
16. Stock
2024
2023
Stocks
250
400
17. Debtor8
2024
2023
Trade debtor5
Prepayments
1,582
3,556
3,566
7,122
1,582
18. Cash and cash equlvalents
2024
2023
Cash at bank
252,483
223,316
15

The Brockenhurst Vlllage Trust
Notes to the Flnanclal Statements for the Year Ended 31 December 2024
19. Crodltors: amounts falllng due wlthln one year
2024
2023
Other creditors
Accruals
PAYE
Pension
6,219
7,236
2,964
11,367
3,719
471
1,007
14,463
18,521
20. Charlty status
The charity is Ilmlted by guarantee and consequently does not have share capltal. Each of the
trustees Is Ilable to contrlbut8 an amount nol ex￿edIng £1 towards the assets of the charity in the
event of Ilquidatlon.
21. Controlllng entity
The Charity is controlled by th8 truste8s who are all dlrectors of the company.
22. Funds
Balance at I
Jan-24
Incomlng
resources
ReSou￿e$ Balan¢e at 31
expended
Dec-24
Unrestrlcted funds
General
General funds
Deslgnated
Renewal reseNe
Totsl funds
1,010,823
189,886
1191,7251
1,008,984
127,445
1,138,268
127,445
1,136,429
189,886
1191,7251
Balance at I
Jan-23
Incomlng
sourtes
Re50urtes Balance at 31
expended
Oec-23
Unrestricted fund5
General
General funds
Desl8nated
Renewal reseNe
Total funds
1,043,308
164,191
1196,0761
1,011,423
89,671
1,133,069
37,774
1158,3021
127,535
1,138,958
164,191
16

The Brockenhurst Vlllage Trust
Notes to the Flnanclal Statements for the Year Ended 31 December 2024
The speclflc purpos8s for whlch the funds are to be applled are as follows:
Ronewal Reserve: to be used speciflcally on keeping the Hall facillties In worklng order and up to
date and the bulldlng central heating boilers were renewed from this reseNe In 2021,. and installatlon
of new solar panels In 2023.
General funds: General fund represents funds avallabla to spend at the discretlon of the Twst88S.
23. Analys18 of not as8els between funds
Unrestrfcted funds
General
Total funds at 31
Dec-24
Tangible fixed assets
Current assets
Current liabllities
Total net asset5
896,826
234,315
{14,4631
1,136,678
896,826
234,315
114,463)
1,136,678
Unrestrlcted funds
General
Total funds at 31
Dec-23
Tanglble flxed assets
Current assets
Current Ilabllltles
Total net assets
925,951
230,838
118,521)
1,138,268
926,951
230.838
118,521)
1,138,268
24. Related party transactlons
There were no related party transactlons in the year.
17