2025-12-31-accounts

The Brockenhurst Vlllage Trust Company registration number 04108622 Charity registration number 01085825 The Brockenhurst Village Trust {a company limited by guarantee) Annual Report and Financial Statements For the Year ended 31 December 2025

The Brockenhurst Vlllage Trust Contents Reference and Admlnlstiative Details Trustee5' report Independent Exèmlner's Report statement of Financial Activities Balance Sheet Notes to the Firsancial Statements 9-14

The Brockenhurst Vlllage Trust Charlty Name The 8rockenhurst Village Trust Chailty Registration 01858225 Company Registratlon 04108622 Reglstered and PrI￿1paI Office 8rockenhurst Village Hall Hlghwood Road Brockenhurst Hampshlre $042 7RY Trustees Claire Burt Anthony Fessler Roger Gomm Avril Hicks ichael Harris Russell Horne Tricla Hutchins Paul Ledger Kevin Plummer John Stsnton Secretary Anthory Fessler Independent Examlner Debbie aalk FCMA

The Brockenhur5t Village Trust Tru5tee5' Report The Trustees. who 8re dlrectors for the purpose of company law, present the annual report together wlth the flnancial statements of the charitable company for the year ended 31 December 2025 Trustees durfng 2025 Clalre Burt lappointed J3nuary 20251 Anthony Fessler Roger Gomm Avril Hicks Michael Harris Russell Horne Tricia Hutchins Paul Ledger lappointed March 20251 Helen Mantle Ireslgned January 20261 Kevln Plummer John St3nton13ppolnted March 20251 Trustees. Report Legal and Admlnlstratlve Infomatlon 8rockenhurst Village Trust 15 3 Charitable Company Limited by Guarantee, incorporated on 15 November 2000 and governed by its Memorandum and Articles of Association, The charity was registered wlth the Charity Comrnis5ion on 27 March 2001 and commenced operations on 15 May 2001 lollowing the transfer of assets from the former Brockenhurst Village Hall charity. Directors and Trustee$ The Trust 15 governed by a Board of up to eleven Directors, who also serve as Trustees. The board includes representatives appointed by Brockenhur5t Parish Council, alon85ide rnembers drawn from the local community and User orEanlsations, ensuring balanced and representative governance. Directors serve for 3 term of Ihree years, with rhose representlng the publlc and user organisations standing for re- electioN at the Annual General Meetlng. Object5, Organlsatlon and Actlvltles The Charity's purpose 15 to provicle educational. recreational and other community facilities lor the beneflt and soclal welfare of the people ol the civil parish of Brockenhurst In Hampshire by charitable rnea￿S The Charity is underpinned by the Communlty Hub, a vibrant and evolving centre with a range of fle)tible, multi-purpose meetlng and activity rooms Isome with attached kitchen lacilitiesl, a cornmunlty bar space, and outdoor facilities including the Multi-use Game5 Area IMUGAI and green space. The Hub 5UPPOrts a diverse and growing programme of 3Ctivity, hosting ¢lubs and classes. alongside private hire foi celebrations, evÈnts and weddln65. During an average week over 600 people pass through the doors. It also acts as a regional venue for organ15atlon5 such a5 CouncSls and other local and national authorities. The Tr￿st is proud to host lar8e-scale cornmunity events such a5 the annual New Forest Natlonal Park Aulhorlty Volunteer Faif and the Needlework Flesta, attracting over 2,000 attendees over two weekends and relnforcing ihe Hub's role as 3 key destinatlon lor commufiity engagement. Dl8ltal Transformatlon and Operatlohs The continued development of the Trust's webslte and integrated booking 5VStem has slgnificantly enhanced both customer experience and opeiatlonal efflciencv. Users can now access real-time availabillty. transparent priclng and make provi51onal bookings 2417. Thi5 has empowered Customers-particularly regular users to m3nage their own bookings Wlth greater flexibility, while also enabling improved coordination across the Trust's operations, billing, eveFIt rnanagement and marketing activities. As a result, the Trust is busier than ever. whlle maint3inSng a streamlined and efficient operating model.

The Brockenhurst Vlllage Trust People, Volunteers and Operatlng Model The Trust operates wlth a lean staffing structure led by a full-time Operatlon$ & Development Manager, 5UPPOrted by a part-time team of tour retail assistanls, two caretaker5. one finance assistant and a bookings and marketing as5iStant- equatin8 to approximately 4.5 full-time equlvalent5. This efflcient model 15 only sustainable due to the exceptional contributlon of our volunteers, who are fundamental to the success and resilience of the Trust. Across the Charity Shop, Community Cinema, events and wider activities. volunteers provide lrnvaluable time, expertise and energv. In 2025, we appointed a Lead Volunteer, strengthening how we recruit. 5UPPOrt and retain volunteers. Her work hès introduced structured processes covering the full Ilfecycle of volunteering and laid the foundations for future growth. As the Trust moves into 2026. the focus is not only on expansion but also on remaining true to the founding vision of the original Village Hall Trust-to improve health, wellbeing and social connection. The influence of local GP Dr Derek Browne and hls advocacy of Social prescribing continu@ to resonate. The Community Hub provides opportunities for connection, pa¥ticipation and activity that support healthier. more resilient communities. 7he BVT- Charity Shop, and Sustslnable Retall The Charity Shop continues to thrive as both a key income stream and a valued community space, staffed entirely by volunteers working in a supportive and social environment. The shop strengthens the connection between the high street, our community and the Community Hub, supported bv the Donation Station, which makes giving accessible and convenlent, Retail operatlon5 continue to evolve to support long-term sustainability and financial diversiflcation and resllience, Includlng.. Effective digital Gilt Aid processes Active pricing and stock rnanagement strategies Partnerships to minimise waste and avoid landfill Expansion into onllne sales vla e8ay The 8vr- eBay Shop Online sales gener3ted £15,000 last year and are on track to reach E24,000 th15 year. The shop also provides Duke of Edlnburgh Award placements and valu3ble experience for young people. Environmental sustainability remains a priority, with a focus on reuse, recycling and reducing waste across both retail and facilities operations. Communlty Engagement and Opportunltles The Trust contlnues to expand oppOrtun￿tieS for participation across all generations, ￿nClUdIng.. Work experience placements for secondary school and college students Duke of Edinburgh Award placernents Partnerships with organisations such as Greener Brockenhurst Brotkenhurst CLFmmunlty Act5on Group In March 2025, the Trust formally welcomed the Bro¢kenhuist Communlty Actlon Group IBCAGI Into the Trust familv, signillcantly enhanclng communication and coordination acrDSS the village and accelerate some of the Trust's aspirations to help the village become better connected. BCAG had already 5ucce5sfully created a virtual communlcations platform U51ng WhatsApp enabling thoughts and concerns from the cornmunity to be heard and acted upon. Already they have many successes under their belt by working closely w￿h local and national authorities. Through this partner5hlp we have successfully launched a vill3ge wide communi£ation network enabling more effectw information sharing, community-led initiatives, and opportunities for our eommunity to get involved. This collaboration has strengthened the village's ability to èct collectively, contributing to a more connected. informed and resilient community. With many community clean-up activities and helpin8 co-ordinate the community in being proactive to protect and enhance our village, the BCAG has been beneflcial to both the communitv and the Trust. The communication network wlll be further strengthened in 2026 with the introductlon of a Bro¢kenhurst Vlllage- Webslte, and Magazlne. The Trust and BCAG partnerships will continue following an amicable separation of governance In May 2026 because BCAG requires the ability to be able to pursue inltlatives whlch are not necessarily wlthin the Trust's remlt. Community Cinema The volunteer-led Community Cinema continues to grow, with the team doubling in size 2nd exp3ndin8 Its role in both deliverin8 events and supporting bar 5ervlce5 acr055 the Tru5t'5 wider activitie5.

The Brockenhurst Vlllage Trust Income generated Is reinvested into equipment and enhancing the audience experience. Plans are in place to expand the events in 2026 to both grow its audience and types of events on offer. Outdoor Facllltie5 and Future Development The Trust secured over £40,000 of funding from the NFDC Community Infrastructure Levy ICILI to enhance the Multi-U5e Games Area. The installatiori of new fencing designed to help the Trust better managè the fatility, reduce noise impact and marks a major milestone enabling the reopening ol the facility. This work has been supported by ongoing engagement with neighbouriri8 residerit5 and stakeholders and aligns with a revised noise management approach. Attention is now turning to the adjacent green space, with plans lor improved access, replanting and expanded community use. Flnanclal Overvlew Revenue from the Comrnunlty Hub and Highwood Road site was £115,84512024.. E96,3121. The Charity Shop contributed 3n additional É56,62112024.. E34,5211 from Its high-street and online presence. Additional income streams continue to be developed, including the introduction of car parkin£ chargeslor non-Hub users. supporting long-term flnancSal resilience and reducing reliance on any single source of income. A grant of £30,730 was received from the NFDC as part of the MUGA development project. Looking Ahezd The Trust continues to ev0￿e, balancing growth with purpose. With modern systems, 3 committed te3m of staff, and an exceptiorial volunteer base. Brockenhurst Village Trust remains well positioned to strengthen It5 role at the heart of the comrnunity supporting connection, wellbeing, resilience and opportunity for all. Work will tontlnue to fully embed the Brockenhurst Connected Communlty brand Identity across Signage, communications and materials worklng aloneside the ongoing transltion from the former Village Hall L7randing r&moving any confusion ol who we are and what our purpose is and reinforcing our communities understanding of how the Trust supports the wider communitv. Brockenhupst Communlty Hub The Hub 18 & great place to... Volunteer Shop IVIeet Learn Hir¢ The Trust 3150 recognises the importance of ensuring its governance structures remain aligned with Its expanded role and continues to rÈview and consider the requirement to modernise its Articles of Association to remain fit for the future. As we move forward. it is essential that our decisions remain rooted in the needs of the tommunity. To support this, the Trust will once 3gain engage residents, user group5 and stakeholder5 through a comprehensive community survey. Building on in5ight5 gathered in 2024. this will ensure that futur& developments remain èligned with both current demand and the founding vision ol the Village Hall, while continuing to stren8then the long-term re5I1ience of the communitv. Reserves Pollcy The trustee5 have resolved to commit as much of the charIt￿S resources as p0551ble to the Tru5t'5 objective5 whSlst retaining a renewal reserve to be used specilically to keeping the Hall's faclllrfes up to date and In efficlent worklng order. As of 31 December 2025, the reserve stands at £93,532 Risk Management The Trustees have assessed the risks to which the Charity Is exposed, In parucular those related to the finance of the Charity and are sahslied that systems are place to manage eKP05ure to major risks. Impending statutory/reEulatory requlrements are kept under review. The Trustees carry out a review of the Trust's finances at

The Brotkenhurst Vlllage Trust each of their meetings Changes In Flxed Assets The movements in fixed assets durSnE the yearare set out in Note 14 to the financial statements. Small Company Provlslons This report has been prepared in accordance with the small companies, regimes under the Cornpanles Act 2006 The Annual Repo s approved by the trustees of the charity on 23 July 2026 and signed on its behalf by Kevln Plummer Chalrman

The Brockenhurst Village Trust

Independent Examiner's Report to the trustees of the Brockenhurst Village Trust

I report to the trustees (who are also directors for the purpose of company law) on my examination of the financial statements of The Brockenhurst Village Trust for the year ended 31 December 2025 which comprise the Statement of Financial Activities, the Balance Sheet and related notes.

SIG

This report is made solely to the charity's trustees, as a body, in accordance with section 145 of the Charities Act 2011. My work has been undertaken so that I might state to the charity's trustees those matters I am required to state to them in this report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the charity and the charity's trustees as a body, for my work, for this report, or for the opinions I have formed.

Respective responsibilities of trustees and examiner

As the trustees of The Brockenhurst Village Trust you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the financial statements of The Brockenhurst Village Trust 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 The Brockenhurst Village Trust 's financial statements carried out under section 145 of the Charities Act 2011[(] 'the 2011 Act') and 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 givin[g ] me cause to believe:

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

2. the financial statements do not accord with those records[; ] or

3. the financial statements 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 financial statements 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 Re[p] orting 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 to enable a proper understanding of the accounts to be reached.

Debbie Clark FCMA 14 Highlands Road Barton on Sea New Milton BH25 7BL �� Date ............................ . 21 August 2026

8

The Brockenhurst Vlllage Trust Statement of Financial Acttvities for the Year Ended 31 December 2025 Ilncludlna Income ahd Expendlture Account) Note U*restri£ted Funds 2025 Total Unrestricted Funds 2024 Total Income and Endowments from 202S 2024 Donations, legacles and grants Charitable Activities 9,398 9,398 6,680 6,680 197.433 197,433 IS5,260 155,260 Other trading activities 7,363 7,363 10,819 10,819 Investment Income io,ioo 38,633 262 928 io,ioo 38,633 262 928 5,861 11,265 189 886 5,861 11,265 189 886 other Income Total Income Eypendlture on Raising funds Charitsble activities 15.2491 1231,3551 15.2491 1231,3551 15,7911 1185,6841 15,7911 1185,6841 Total EKpenditure 236 605 236 605 191 475 191475 Net Income 26,323 26.323 26,323 26,323 1,590 1,590 1,590 1.590 Net movement In funds Total funds brought forward Total funds carrled fOn￿ard 1,136,679 1,136,679 1,138,268 1,138,268 22 1163 001 1163 001 1136 678 1136 678 All the charity's activities derive from contlnuln8 operats.ons duflng the above two period5

The Brockenhurst Vlllage Trust The 8rockenhurst Vlllage Trltst IRe8lstratton number 041086221 Balznce Sheet at 31 December 2025 Flxed A55ets Note 2025 2024 Tangible assets Current A55ets 15 894.326 896.826 16 Stocks Debtors Cash in bank and at hand Totals 17 18 780 250 1,582 252 483 2,355 272 344 275,497 254,315 Creditors: Amount lalllng due within one year 19 16.8051 Net Current assets 268 675 239 852 Net assets 1 163 (XJI 1136 679 Fund5 of the charliv.. Unrestricted Income funds General funds NA NA 1 163 001 1136 679 Mernber5' funds 1 163 001 1136 679 For the flnancial year endln8 31 December 2025 the (harlty wa5 entitled to exemptlon from audil under sectlon 477 of the Companle5 Act 2CQ6 ¥elating to small companles. Directors. responslbllltles= The member5 have not required the charity to obtèln an audit of sts accounts for the year In question in accordance with sectron 476,. and The dlrector5 atknowledge thelr respon5ibllitie5 lor ensurlng that the company keeps ac¢ounttn8 records which comply wlth Se¢tion 386 01 the Act and for preparlng flnancSal statement5 which give a true and falr vlew of the state of affalrs of the company as at the end ol the flnancial perlod and ol It5 proflt or loss for the Ananclal perlod In accordance with the requirements of Secknon 394 and 395 and which otherwise comply wlth the qulrements of the Companles Act 2006 relating to accounts, so far as is applicable to the companv. These accounts have been prepared in accordance with the provlsion5 applicabte to companie5 subject to the small tompanie5 regime wlthin part 15 of the Companies Act 2C#J6. The fi"nantial ndsi nedo atements on pages 8-16 were approved by the trustees, and authorised for issue on 23 JU￿ 2026 eir behalf ty.. Kevin Plummer Chairman io

The Brockenhurst Vlllage Trust Notes tothe Flnanclal StatemeThtsforthe Year Ended 311)ecember202S countlng Pollcles Summaryof swiificantaEcountlh8 pollcies arKI keyaccountlwestlmates The kYinclp81 acCoun￿ng pollcies applled in the preparation of these litT3ncial statements are set out below. These Policies have been consi5tently3ppliÈd to all the Veèrs presented. unless otherwlse stated. Statement of compllamce The ffn3nclal Statements have been prèpared In accordance wlth Accounting and Reportin8 by Charlties.. Statement of Recommended Practice applicable to ¢haribes prepBring their atcounts In attordènce wlth the Financial Reporbrig Stsndard applicable n the UK and Republic of Ireland IFRS 1021 leffective l January 20191, the Charfties Act 2011, the Campanle5 Act 2006 and UK GenerallyAccepted AccounttnE Pracfjce. Ba51s of preparayon The Brotkenhurst Wllage Trust meets the definition of a pubThc benefit entity under FRS 102. A55et5 and liablllmès are initially recogni5ed athistorical cost ortransathonvalue unless Otherwise stèted Sn the relevant accounting policy notes. The accounts lffnancial st?tementsl are prepared in sterling,which is thEfunttional currencyof thecharity. Monetary arnount5 in these firFantial statements are rounded to the ne8rest £. Golng concern Thetrustees tonsider th8t there are no materlal uncertainties abovtthe ch3rity's abllitytocontinue Ès è8oln8 concern nor any SIEnificant areas of uncert3intythat 3ffectthe carryingvalue of assets held bythe charitv, Exempdon from preparlt)E a cash Ilow statement The charlty hès applled Updète Bulletin l as published on 2 February 2016 and does not intlude a eash flow statement OD the ground5 that it Is 3pplying FRS 102 Section IA. Judgement and key sources ol e$tlmaYoth unreriolrtty The preparamon of the financial staternents requires management to make judgements, estimates and assumptions that affect the amounts reported. These esdmates and judgements are continually reviewed and aTe based on experlence and other fattor5, Includin8 expectations of future events that are believed to be reasonable under the cirttsmstèNces. Income and endowment5 All Iniome is recognised once the charity has entitlement to the incorne. ft15 Probab￿ thatthe income will be recelved and the arnount of the income receivable can be measured relSèblv. Donatiohs attd le8acles Donations 3re recognised when the tharlty has been nO￿led In writing of both the amount and settlernent dète. In the event that a donation is subject to conditions that require 3 level of performance by the charity before the charity Is entitled to the funds, the income is deferred and not reco8ni5ed until eitherthose condlttons arefullymet, orthe fulfi'lmentof those condiuons iswhollywithin the tantrolof the charityand It is probable ihat these conditions will be fullilled In the reporting period. Grants re￿1¥able Grant5 are recognised when the chèrliy has an entitlement to the funds and anycor1dl￿Ons linked to the grants have been met. Where performance condltions are attached to the gr3nt and are yet to be mEt. the incDme is recognised a5 a liabllity and Included on the balance sheet as deferred Income to be released. ExpendltL¢re All eKpendlture Is recognlsed once there is a le8al or costrut￿ve obllÉation to that expenditure, It is probable settlement Is required and the amountC3n be measured rell8bly. All costs are allocated tothe applicable expendlture headlng thataggregate slmSlar costs to that category. Where cests cannot be directly attributed to parttcular headlngs they have been allocated on a basls conslstenl wlth the use of resources, with central staff costs alhcated on the baslsof timespent, and depreciation charge5 allocated on the portfon of the asset's use. Other support costs are allocated based oll the spread of stèff costs. Ralsln8 funds li

The Brockenhursl Vllla£e Trust These are costs incurred in attrac￿n8 voluntaryincame, the management of Investmen15 and those Incurred Sn tradlng acttvlfjes that raise funds. Charitable actlvltles Charitable expenditure comprises those costs incurred by the charity in the delivery of Fts acfjVI￿￿s and services for it5 benefi'ciaries. It iriclude5 both coststhatcan Sje allotaied dlrectlytosuch activities and those costs of an indirertnature necessary ta 5UPPQrt them. Support costs Support costs Include central functions and hèvp been allocated to activity cost cateEorles on 4 ba515 consistent with the use of resources, for example. allocBting property costs by floor areas, or per capits, staff cests by the time spent 3nd other Costs bv their usa8e. Governance tost$ These Include the cost5 attributable to the tharltvs compliance with constituhonal and 5tatutoryrequirements. IncludlnÉ audlt. str3teÉlc mana8emenl and trustees, meettnES and relmbursed expenses. Government grants Government grants are recognised based on the 3ccru31 model and are measured al the fair value of the asset received or receivable. Grants are classified as relatinE either to revenue or to asset5. Gr3n15 relatinE to revenue are reco8nlsed in income over the period in whlch the related costsare recognised. Grants reI3ting to a55els are recogni5ed over the eKPeCted vseful life of the a55et. Where part of a 8ranl relatin8 lo an a55et Is deferred, It Is re£o8nk%ed a5 deferred income. Taxadon The ch3riiy is considered to PBS5 the tests set our in Paragraph I Schedule 6 of the F1Than￿ Act 2010 and therefore it meets the dtfinlmon of a charitable company for UKcorporation tax purpose5 AccordinEly, the charity is potentially exempt from taxation n respect of income or capiièl gairis received wlthin Categories coverEd bychapter 3 Part 11 of the corpora￿0￿ Tax Act 2010 or Seclion 256 of the TaKation of Chargeible Gains Act 1992, to the extent that such income or 8alns are applied exclusively to charStable purposes. Tan8lble lixed asstts Individual lixed assets are initially recorded at cost, less any subsequent accurnulated depreciafjon and subsequent accumulated iinpairment1055es. Depre£lation and amortis3don Depreciation is provided on tariglble fixed assets so as to write off the wsi or valuabon. le55 any e511mated resSdual value. over thelr expecied useful economic life as follows,, A55et Class Freehold land Freehold property Furniture and equipment Brookley Road Shop DePrecIa￿an method and rate Not depreciated 2%14%110%133% straight line basis 5%110% 115% 133% stral4ht Ilne ba51S 20% amorM53tion Stock Stock has been valued by the trustees at E78Q12024 f 1501 Trade debtors Trade debtor5 are amounts due from customersforh311 hire in re5pectoFcharitable a¢￿￿ttes. Tradedebtor5 are recognlsed inlllally at the transaction price Cosh and cash equlvalents Cash and cash equwalenls comprise cash on hand ènd call deposit5, and other short-term highly Ilquld Investmentsthat are readilv converhble to a known amouni of cash ahd are Subject to 3n inslgnilicani rSsk of chan8e In value. Trade Credltors Trade creditors are obli8ation5 to pay for goods or str￿¢2$ that have been acqulred In the ordSnèry tourse of buslness from supplier5. Accounts payable are t1355ified a5 current liabilities if the charity doe5 not have an unconditional right, atthe end of the reporbng period, rodefer settlementof the creditor forat least iwelve month5afterthereportine date. If there15 an uncoriditiona riEhttadefersettlernent for 3tleast twelve months after the reporting date, they are presElltod 35 non-current liabilities. Trade credltor5 are recognlsed Snifjallyat the tran5acbon price andsubsequentlyrneB5ured atamothsed cost usinÈ ihe effEcttve Sntere5t rnethod 12

The Brockenhur5t Vlllage Trust Notesto the Flnanclal Statements forthe YearEnded 31 December 202S Unrestrlcted funds Total 2025 General Total 1024 IhEome fiom donadons and legacles Danations from individuals and grant tnBklng bodies Hall donations Glftald retlalmed Gavernment grants Tota L253 8,146 L253 8,146 ZA56 4.224 9.398 9,398 Ihcome Irom tharltable Rent81 incorne-operationsof WI￿ge hall Charity5knp income Totals 115,845 115,845 96,317 197 433 Income from other tradlng activlties Events and entertalnment Investmenl Inwme Interest receniable on bank depo%ts IDAD Other Income Income frorll solar panel feed tarFFf CafélBar Trust Grant Sundry Income 6,068 845 6,068 845 5,825 2,647 30,750 971 30,750 971 Expendlture on ralslng funds FuTrdralslng trading costs.. Entertainment Cafél Bar stock 3,585 664 3,585 5.007 784 Expendlture th•rltable athvllles CharStèble acnvitres-operation of village hall Multi-U5e Game5 Area IMUGAI expen5e5 Charity shop £05t Café/Bar Depreclation, amorttsatton and other slmllar costs Allocated supportcost5 40,537 31,471 24,967 40,537 31,471 24.967 38,705 24,421 4B8 36,754 36,754 35,568 8fi5fjZ All of theabove expendlture wasattrSbutable tounresrricted fundsand there were nore5tricted funds In both current and prlor years. In addition to the expenditure analysed above. there are also govèrnance costs of £53412024 E500lwhlch relatedlrectlyto charltable acti￿￿e$. See note9 forfurther detal 13

The Brockenhurst Vlllage Trust Notes to the Financlal Statements forlheyear Ended 31 December 202S 9. Anatyslsofgovernance and 5UPPOrt(osts 5upportcostsallocatedtocharltable adlvkles Operatlon of Governancg Highwood Road Totsl 2025 Total 2024 Staff cast Admin c051 Governance cost 97,091 97.092 86.002 5,332 SCKI 534 534 Govtrnance cost Independenl examiner's renumeraJon 534 10. Net Incomln8 / otstgolng re50urtes Net incominglout6oing res0urcesf0rthe￿8r inchjde 2025 2024 Depreciation of fixed assets Amortisation of charity shop 33,310 32.124 11. Trustee remuneratTOn and expenses Durin8 the yearthe£harity m3de the followingtr3nsactions wirh trustees,. No irustees, nor anypersonsconnected with them, have receivedanyremvneration from thecharity durinÈ the year. No iru5tee5 have recewed any other bene*15 from the charity during theyear. 12. 5tsff costs The 3ggregate payroll Costs werea5 follows.. Wages ènd 5alarie5 during the yearwere £90,23712024.. E78,9631 PenslDn c05t5 during the year were £6,855 12024.. £7,039) In each of the year5 under review no employee received Emclutnent5 of more than £60,000. The total employee benefits of the key mana8etnent personnel of the charltywerÈ ÉNII12024 ENill. The monthly averaee number of pe¢son5 liricluding Senior rnanagementl emphyed by the charlty durln8 the year W35 a5 follows.. 2025 1014 No Aver3Ee numberof employees IFTEI 13. Taxatlo TheChartyisaregi5teredch3rtyandthereforelsrK)tliable for IncoFneTaxorCorp(watk)nTax onincomederlvedfromitscharllableathvitles 35 It fallswithin thev3fk)us exemptlons availableto regi5teredcharities. 14

The Brockenhurst Vlllage Trust NotestotheFinan¢ialStatemertsf4irtheYe3rEnded 31 De￿Mber2025 Land and BulldlnES Furniture and Equlpment Totsl 14. Tanglblellxed assets Cpst At lJènuary 2025 AddSLfjons At 31 December 2025 1.363,822 97.987 [461,￿9 1374 476 113 451 1487 927 Depreciation At l January 2025 Additions 489,914 75,069 564,983 At 31 December 2025 514 416 S93 601 Net book value At 31 Decernber 2025 At 31 December 2024 860 060 894 326 Inckjdedwithnthe gross bookvèlue of FancIar￿ buildingsaixwe i5EL144.93812024 £1,164,798) ofdepretrdble8ssets 15. Stock 2025 2024 Bar5tuk 250 16. Debtor$ Trade debtors 2,355 1,582 Prepoyments 17. Cash and cash equlyalents Cash at bank 18. Credltors lalllng due wlthln one year Othercredltors Accruals PAYE 4.582 1,395 6,219 7.236 Pensbns 827 Chavltystatus Thecharity is Ilm￿￿ byguarantee anda)nsequent￿do￿s nathave share capltaL ofthe rnember5 and tru5tee515 ILiblè lo￿ntrIbUte n amount nOtex￿edlr¥g£l towèrdsthe assets ofthe charityin the event of IKiuklatlon. 10. Controllltyentlty Thethartyiscontrolled bylhe Irustees whoareall director50fthets)mpanv. 15

The Brockenhurst Vllla8e Trust Note5tothe FIna￿la1 Stat•mèntslortheYearEnded 31 Deeember1015 2L Funds B#lnEeat IrKomln8 rasources R•50urus •xpendqd Balance at ljan 2025 31 D¢¢2025 Unrtstrlrtedfuth(k General L(YY3,233 2￿.928 12023511 i.rwio LYe51Enated fter￿￿al rese￿ Totsl FI￿0 ua6ffi79 BaLA￿e•t IJ¥ ZQZ4 Resour¢•s ala￿at JI De¢ 2Q15 re£wrces •¥p•nd u1￿1￿(1¢d1UndS General 1,011,073 189.886 1191.7251 1,009,223 Oeswwted Renewal re5eNe Total Funds The spe¢ifK purposesforwhkh thefundsare ttrbe areasfolbws.. RenewalReser¥e to b2 used on keepngthe Hall lacilitKe5 in 4w>rklrvdorderandup todate,. thpcentral heJtiwbodErsre renewed frcm thk re5eNe in 2Wl4nd rewsolorpareL4 2023. In 202SexFendituTewa5 Nicurred abarlcafé aw anda s•7tharmom fitted¥￿th ￿￿ta￿ab￿ 1a1kn￿C0￿ 127 21 Anatyslsofr awets b¢¢¢nfvnds lthrestrfrtedFwd5 General Total FundsAt31Dec 1025 T3￿Ible fixed a55et5 894325 894.325 Currenta55ets 275.479 2765A79 CurrentfiaNths 16W41 Utwestridedfijtwjs General Total funds at 31 t>ec2024 Ta￿1b￿ fred assets 896.827 896.827 Currenta5set5 234.315 234.315 CUrrentfy￿leS rtas TherewwenDYekied pkntransact4)rfj 16