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 co*strut￿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#l*nEeat
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 heJtiwbodErs*re
renewed frcm thk re5eNe in 2Wl4nd rewsolorpareL4 2023. In 202SexFendituTewa5 Nicurred abarlcafé
aw anda s•7tharmom fitted¥￿th ￿￿ta￿ab￿ 1*a1kn￿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￿ fr*ed assets
896.827
896.827
Currenta5set5
234.315
234.315
CUrrentfy￿leS
r*tas
TherewwenDYekied pkntransact4)rfj
16