REGISTERED CHARITY IYUMBER: 1093137 Report of the Trustees and Un&udited Finincill Siatirnen15 for ¢he Ye4r Ended JI December 2024 for HArmAns Crom Vlllage Hall Ward Goodman Audit Services Lid 4 Cedar Park Femdown Industrial Estaie Wimborne Dorsel BF1217SF
Harmans Cross Villllge Hall Contents vf the F6nan¢lJl Sta¢emtnts (or the Year Ended 31 D¢¢ember 2024 Page Report of ihe Trustees Independcot ExAmlner's Report Staternenl of Flnanclgl Actlvltles B•lance Shee¢ Notes to ihe Financial SIAtements 8 10 16
HarmAns Cross Vlllage Hall Report of ihe Truslees for the Year Ended 31 December 2024 The Irusiees presei)I their repon wilh the finartial Sialemenls of the charily for the year ended 31 December 2024. The Irusiees have adopted ihe provisions of Accouniing and R¢porting by Chariiies.. Siat¢m¢nt of Recommended Pra¢iice applicable lo charilies preparing their accounis in accordance with ihe Financial Re[1¥ Standard applicable in the UK and Republi¢ of Ireland (FRS 1021 {etre¢tive l January 2019). OBJECTIVES AND ACTIVITIES Obj¢rtive5 *nd xims The property and irusl fund aTKI lis income shall be applied for the purposes of a Village Hall for the use of ihe inhabitanls of Ihose parts of Ihe parishes of Worth Matravers, Lanbiion MaIraVe and Corfe Castle ihat fall within the area of ben¢fit wiihout dislinction of sex. sexual orientation, age, disabilily, naiionalily. race, p)lilics, religiort and other opinions. The Hall is used for meelings, leciures, classes, clubs and oiher fornis of recrealion and leisure linic use5 in Ihe inierests of social welfare and wilh the object of impr0vili ihe conditions of life for ihe above inhabitants. Public beneflt The Iruslees have had due regard lo the Charity Commission guidance on public benefit. ACHIEVEMENT AND PERFORMANCE ChArliAbl¢ a¢tlvltle$ The Trustees consider the Hall offers a firsl-class rnodern venue for use by private individuals, groups and all Othe from th¢ lo¢alily and further afield. li is used for a wide range ofaclivilies fmrn local re&iular gmups, weddingis and privaie hir¢. li has Mern facililies and its location nexl to Harnians Cross Railway Sialion, which is part of Ihe Swana¥e Railway, make il an aiira¢iive and sou¥hi-afier vtnue dut 10 its location. ease of access and parkin¥. It is the only social meetin¥ venue in Hamians Cross. The Trustees balance ihe need to manage the Hall'5 finance5 with the need lo ensure Ihai the pyemises and grounds remain in excellent condilion and otrer a quality fa¢iliiy for a wide range of aciivilies for Ihe lo¢al Comn)unily. The Trusiees Consider Ihe I lall and Field have been maintained in Ihis financial period to allow the Hall lo be used for the aclivilies as described ah)ve. Ongoing mainlenance and repairs lo pse¢ ihe stDJclure and appearnnce of ihe Hall and FieldPlayground have been carried out a5 and when r¢quir¢d. There is a 5year projecled Capilal Expenditure budg lo aid fulure inveslmeni straiegy and cash flow requirenienrs. The year's financcs were bolslercd by a very successful August Bank Holiday Fete. Over one hundred volunleers helped raise over £13,000. However, it was a poor year for weddinys. Pa[
Harmans Cross Village HAII Rtporl of the Trustees for the Year Endcd 31 December 2024 FIIYANCIAL REVIEW Financial positio This rerrt)rt coveTS Ihe financial period from 1st January 2024 to 3 Isi December 2024. The hall continues io support ihe local communiiy aiid Ihose regular bookings which provide a stable income base. We are workii)g lo secuie (Tjore venue frorn IM)okings, particularly weddings, which give a much needed Iwi lo our income. We held our main fundrdising event - the Annual Fèle. in Au¥usl. This was a social and financial success ¥ivin¥ a nel surplus of £13,871. The Charity generated an accouniing loss of £17,577 as shown in ihe Staiement of Financial A¢iivities on pag¢ 6 of Ihe Report. It should be noied that the unreslricied fund shows a loss of £1.064 which reflecis more ihe irading posilion of the Charily with reslricled expeiidilure r¢laling solely lo Ihe deprecialion charg¢ recognised on Ihe hall. Capiial expendilurc for this year was £3.980, the rnajority of which relates to providi1)¥ extemal ¢ablin¥ for use at outside evenls such a5 the annual fete. General renlal inconie is still Ihc main source of hall income ai £20,218. W¢ddings conlribuled £6,SlJ) iowards net incom¢ after costs and included £1.795 d¢p05lts for 2 weddings b¢)oked for 2025. Movie Nights conlribuled £395 for ihe year and our regular Sialls in ihe Halls brou¥hi in £1,350 nel of cos15. Th¢5c events were supplemented by a conlribulion from the bar of£707 and inieresi of£3,972. Cosls are carefully monilorcd by Ihc Cornrnillee and all areas of expendilure are assessed as lo the necessiiy for Ihe Twsiees io niaintain the siaiidard of Ihe premises and ihe servi¢¢ it provides foT lh¢ Communily, However, an aBing hall bring5 with Il unavoidable incRased Nnning and mainlenance costs. The Cash posiiion ai ihe 3181 December 2024 was £106.507. up £3.9?O from Ihe previous year. The Tntsiees ¢onsider il prudent lo keep reserves ai leasl al £50,0(N) (see below), IheTefore we are currently well provisioned io these levels for ongoing repairs, maintenance. the planned capital improvenieni programme and leiiing cancellations $0 thai the Hall can continue lo meet its comrnilrnenls and objeclives lo ihe Communily. Free res¢rv¢8 defined as unrestricied fund5 less any unresiricied fixed assei balan¢¢s, iolalled £104.486 ai lh¢ 31 December 2024 (20?3. £95,351). Reserves poliey The Trustees a¢liv¢ly review th¢ major risks which the Charily faces on a regular basis and publishes (he wrillen risk assessmthiis in Ihe Hall. The TNsiees believe thai Ihe ruen1 reserves combined with regular reviews of Ihc key financial income and expendilure ensure there are suificienl reserves in the event of any adverse and unexpected costs as experienced this year. The Reserves Policy, rccenily updaied. aims for thc Chariiy 10 hold a minimum of £50,0. We will coniinue lo seek lo develop aliernative in¢omc 51reams lo add lo Ihis slabilily. The Twslees are salisfied thai during Ihe period of this report there has beei) no imp8irn)eni of ihe Hall wemises And ihai ihe improvemertis introduced have already Proved io be valued and will rnainlain and increase bookings. Golng eoncern The Tru51ees consider Ihe Charity lo be a goin¥ concern ai the period cnd. Ldtin¥5 remain stable and Ihere are 2 weddings booked for 2025. We have increased markeling activities lo encourage more weddings in the coming years. The Trusi¢¢s have reviewed the financial situation and consider Ihal in 2025 the Charity will remain a Boin8 concern. STRUCTURE GOVERNANCE AND MAYI AGEMENT GoverDing document The Charily is govemed by the TTUSI Deed daled 1st May 2(N)2 (approved by order of the Charily Cornmission 25th July 2002 _ Charily number 1093137). Page 2
Harmans Cross Village HAII Report of the Trustees for the Yer Ended JI December 2024 STRUCTURE. COVERIYANCE AND MAIYACEMENT Organisa¢ional slruclure structure consists of Tnle¢S (up lo twelve) wilh an Executive GtDUP con5151in¥ of Ihe Chairman, Treasurer and Se¢reiary. The Commilltt of Tru$ieeg usually meels on a 6-8 weekly basis wilh a lull agenda previously circulaied. Any important issues between these meetings ar¢ dealt with via email communication or by ihe Executive Group meeling. Reports on all &specls of Ihe finances, mainiet)aiice of ihe building. leiiings and use of ihe facililies are reviewed. The Commillee Teviews appropriate risk assessmenis, policies and oiher siaiements aThl d¢mands on a regular basis. R¢¢rultm¢nt, Inductlon and trglnlng of new tru$t¢e$ The Trn5tee5 work wilh ihe BkIn Coordinator and with volunleers for the welcomin¥ and familiarisalion of new hirers. Use is made of siandard instrnctions 10 show how to use equipm¢nl. The rrUI¢MenI of suitable and enihusiaslic Tnjsieesl Volunleers is ongoiiig. Trustees are recruited by local advertisin¥ and personal contacl al relevani Hall rneetinys such as Ihe AGM. New helpers arc always welcomc. and Ihey are shown Ihe procedures by iniiial observaiion and explanation. Induction is pro¥re55ive and nol onerous. Training 5¢5sions are nm from lime lo lime. All the Tmslees are unpaid volunteers. A wide range of volunfe¢Ys ar¢ used ro h¢lp run our Annual Augusl Bank Holiday Fe or any oiher speci41 ¢venls Ihal may be underlaken. The Trustees remain fully advised in all matiers relating 10 Ihe safe and successful runnin¥ of the Hall, ils equipment and REFERENCE AND ADMINISTRATIVE DETAILS R¢£lstered Chgrlty number 1093137 Prlnclpal address While Webs North Instow, Harnians Cross Dorsel BH193DT Truslees Mrs A. Clough- Chair Mr5 D Jeffery - Treasurcr Mr R Forgan Mr T Peacock Mr C Finch Mrs K Furlon¥ . Secretary Mr J McGovem Mr F Crawford Worth Mairaver5 Pansh Council - NOMiC Mr R Khanna - resigned 22 Ociober 2024 Independeni Exftminer Ward Gwdtnan Audit SeThices Lid 4 Cedar Park Ferndowii Industrial Esl•le Wimbome Dorsei B11217SF P4¥e 3
Harmans Cross Vlllage HAII Report of ihe Tru5tee8 fnr the Yèar Ended 31 Docernber 2024 BurIeS$ Èddmsg Hannans Cro>s Vage Holl Haycrllft5 Lane Ilarnia Crom BH19 3EB Appmvcd by oTderofihe board oftrusLees on ..... .. .. . ......... .................... and 8i¥ned on its behull. by.. Mffs il Clough- Tolet
Indtpendcnt ExAmlner's Report to the Trn$t¢es of Harmans CTDSS Village Hfdll Independent examlner's report to the trustees of Harmans Cross Village HAII I repori (o ihe charily Iruslees on my examinaiion of ihe accounts of Harnian5 Cross Villaue Hall {Ihe Trust) for the year ended 31 December 2024. Rejponsibllities 4nd b49is of report As the chArily Iruslee5 of ihe Trust you arc rcspon5ible for the prepardlion of the accounts in cOrdanCe with Ihe requirements of the Charities Act 2011 ('the Aci'l. I report in respecl of my examinalion of the Ttvsl's accounts caLed out under Section 145 of the Aci and in carrying out my examinalion I have followed oll applicable Direciions given by the Chariiy Commission under Seclion 145{31{b) ofihe Act. Indep¢ndent ¢xAmln¢r's $latement I have completed rny examinalion. I confim) thai no material mailers have come to my attenlion in conneclion with ihe examinaiion giviiig me cause io believe thai in any maierial respecl.. Y4ccounlin¥ r¢cord5 were noi kept in respeci of ihe Trusi as requir¢d by Seciion 130 ofihe Act; or Ihe a¢¢ounls do no( accord with those records. or the accounts do not comply with ihe applicable requiremenls conceming the foTh and conieni of Aecounis sei out in (he Chariiies (Accounls and R¢porlsl RcgulalioN5 2008 othcr ihan any requirernenl Ihdl ihe accounls ¥ive a true and fair view which is Trot a matter considered as part of an independeni examinaiion. I have no concerns and have coni¢ across no other mallers in conneclion with lh¢ examinaiion io whi¢h aiieniion should b¢ drawn in this report in order 10 enable a proper understanding ofihe accourtis 10 be reached. l M Rcdd Bsc FCA FCCA Wartl Goodman Audil Services Ltd 4 Cedar Park Femdown Indusirial Eslale Wimborne Dors¢l BH217SF Pa8e 5
Harman5 Cr055 Vljlage Hall S¢4¢¢m¢nt of Financial Activities for the Year Ended JI December 2024 2024 Total funds 2023 Total runds Unreslri¢led fund Reslri¢t¢d rund$ Noles INCOME AYD ENDOWMENTS FROM Donalions and le¥acies 2,857 2.857 3,070 Oiher Irading activities Investment Income 57.087 3.972 57.087 3,972 61,509 2,619 TolAI 63,916 63.916 67.198 EXPENDITURE ON Raisinx fui)d$ 15.059 15.059 13,967 ChAritable activilles Village Trlall 49,921 16,513 66,434 64.117 Total 64,980 16,513 81,493 78,084 NET ILYCOMEI(EXPENDITURE) (1,064) (16,513) {17,577) (10,886) RECONCILIATIOIY OF FUNDS Tolal funds broughi forwaTd 160,933 526,039 686,972 697.858 TOTAL FUNDS CARRIED FORWARD 159.869 509,526 669,395 686,972 The notes lom) pan of Ihese financial slalem¢Dt5 Pag¢ 6
HarmAni Cross VlllaRe HAII BAIAn¢¢ Sheet 31 December 2014 2024 Toial fund% 2023 Tuldl Unr¥¥thcicd FIXED ASSETS Tan8Tble assets 10 55.383 51yJ.389 564.77? 589.121 CURRENT ASSETS Siuik5' Dcr L&sh Rt bank and in hand ?(K) 7.442 Ilk*,370 7(KJ 7.442 657 21.611 102,%f17 12 137 114,512 1.37 114.649 124.855 CREDITORS Amounts falling due wi(hiTh ¢bne year 13 110,026> {10,026) 127.(Ki4) NEI. CUIUIENI. ASSL"I'S 104.486 137 104,623 97.lljl TOTAL ASSLTS LESS CiIRIiLNI' ,IABII,ITIF.S 159169 S(W.526 6¥6.972 NET ASSETS 159.169 509.526 669.3YS 686.972 FUNDS UttrL'slnLtLyJ fund R&irided tknndh 14 159,869 50Y.526 160,9J3 526.039 TOTAI. FUY 669,195 686.972 Ihc futhnc181 siaiernents werc appmied by th¢ vf i.ru¢s 4uihoris¢d for is&u¢ on and were si8ned on ils behaifby: A Cl(wh- T1¢e rnl¢s form part of finwn¢iAI &#'MenL$ Page 7
Hannons Cro$$ Vlllage HAII Notes lo the Financlal StalemcntS for the Year Ended 31 DecembeT 2024 GENERAL ILYFORMATION The charity is a public benefil eniily and a re¥isi¢red ¢hariiy in England and Wales and is Unincoor&ted. The addr¢5s of Ihe principal otrice can be found oli paye 3 of Ihese fincial staiemenls. ACCOUIYTING POLICIES BASIS of preparing the fjnancial statements The financial sialemeiiis of the charity, which 15 a public benefil enlity under FRS 102. have been prepared in accord8n¢e wilh the Chariii¢S SORP (FRS 102) 'Accounling and Reporting by Charilies.. Sthiemenl or Recommended Practice applicable lo charities preparin¥ Iheir accounts in accordance wilh the Financial Reporlin Siai)dard applicable in the UK and Republic of Ireland (FRS 102) (effeclive l Junuary 20191., Financial RepoMin¥ Standard 102 The Financial Reponiiijj Standard applicable in the UK and Republic of Ireland, and ihe Chariiies Acl 2011. The financial stalemenls have been prepared under ihe hisiorical Cost ¢onvei)iioii. Income All income is recognised in ihe Sialemenl of Financial Aclivilies once Ihe chATily has enlitl¢m¢nt lo the funds, it 1$ pn)bable Ihal the income will receivd and Ihc amounl can Ix measured reliably. The followin8 specific policies are applied lo particular caiegories of income.. Income from donalions or 8rdnls is reco¥ni5ed when ihere 15 evidence of eniiilemefti ¢0 the gift. receipi is probable and ils amount can be MeasUd reliably. LeBa¢y income is reco¥nised when receipt is probable and eiiiiilemenl is eslabli5hed. Income from donated grrf)ds is measured at the fair value of the goods unless this is impraclical to measure reliably, in which ¢a$e the value is derived from Ihe CO to Ihe donor or ihe esiimaled resale value. Donaled facililies and services are recognised iii the accounls when received if Ihe value can b¢ reliably measured. No amounts are iluded for Ihe conlribulion of general volunieer5. In¢ome from ¢oniracis for Ihe $upply of services is COgnIsed with the delivery of the ¢oniracied service. This is classified as uiireslricied funds unless there is a conlraclual Tequir¢m¢nt for it to be spent on a particular purSe and relurned if unspenl. in which case it may be rcgarded AS resiTicied. Government gronts Govemmenl 8rnnis shall be recognised in profil or loss on a syslemalic basis over Ihe periods in which the ¢ntity recognises as expenses Ihe relaled costs foT which th¢ grdnis are intended io eornpensale. Exp¢nditur¢ Liabilities are cOgniSed as expenditure as soon as there is a legal or cons1nliVe obli¥4lion conimilling ihe charily lo Ihal expenditure, il is probable Ihal a tronsfer of economic benefits will be required in 5¢1Llemenl and Ihe amounl of the obli8alion can be measured reliably. Expenditure is accounted for on an accruals basis and has been cl&8sified under headings thai aggTegaie all cosi relaied lo ihe category. Where cosls cmnnol be direcily allribuled lo particular headings they have been allocated lo activities on a basis consi51enl wilh the of resources. Expenditure includes any VAT which cannoi be fully recovered, and is classified under headings of Ihe slatemenl of rin#n¢ial a¢iivilies io which it r¢lai¢s'. Expendiiure on raising funds include5 Ihe costs of all lundrJising a¢iiviiies. evenis. noncharitable trading aciivitie& and the sal¢ of donaled go5. P•8¢ 8 continued...
H4rm4ns Cr055 Vlllage Hall i ol¢s to the Flnanclal Statements- ¢ontlnu¢d ror tho Yeir Ended JI Deeember 2024 ACCOULYTING POLICIES- continued Expendlture Expenditure on charilable aclivities includ¢s all costs incutTed by a charity in undemaking aciivilies that further ils charilable aims for ihe benefi1 of lis beneficiaTie$, in¢ludin¥ Ihose support costs and cosis relaiing lo the gov¢man¢¢ of the charily apportion¢d to charilable activilies. Oiher expenditure includes all expendilure ihal is neiiher relaled lo raisin¥ funds for lh¢ charity nor part of its expenditure on Chariiable aclivilies. All costs are allocAied to expendiiure calegories rellecling Ihe use of ihe resource. Dir¢ci cogls allribulable lo a single aciiviiy are alloealed directly lo Ihai aciivily. Shared costs are apportioned between the a¢iivilies Ihey ¢oniribuie lo on a reasonable. juslifiable and consisleni basis. Tanglble fixed a55et5 Depre¢iaiion is provided ai lh¢ followii)g annual r81¢s in order lo write off each assel over 115 esiimaled useful life. Freehold property Fix1u5 and fiiiings 21/0 on cosl 25 /0 on cost Stocks S¢ock5 are measured al ihe lower of cosl and cslimated selling price less costs to complete and sell. Cosi includes 011 costs of pur¢hJse, cosis of ¢onversion and oiher cosis in¢urred ii) bringing the stock io lis present IallOn and condition. SIoLk is measured on a Fir51 in - Firsl oul basis. Taxailon The charily is exempl from lax on lis chariiable a¢tiviiies. Fund Aceountln8 Unreslricled funds can be used in a¢¢ordan¢e wilh Ihe charilable objeclives al the di5crelion of the Iruslees. R¢siri¢ied funds Can only be used for particular ttslricted purposes wiihin the objects of ihe charily. Reslrictions arise when specified by the donor or when funds are raised for particular reslricled purposcs. Further ¢xplana(ion of the nalure and purpose of ellch fund is included in ihe iioies lo ihe financial siaiemenis. Flnan¢lAI Instruments A financial ass¢1 or a financial liabilily is recognised only when the charily becomes a party lo the contrnclual provisions ofihe insiruni¢i)i. Basic financial inslNmenls are inilially rcco¥nised al Ihc amouni CtIvvIbIe or payable including any lated ITansaclion c0515. CutTenl assets and ¢uThenl liabilities are subsequenily measured al Ihe cash or other consi(kralion eX¢ted to be paid or re¢eived and not discounlcd. Debtor5 Trade and oiher debtors are recognised ai ihe seitlemenl amount due after any trade discounl otrered. Prepayments are valued ai the amounl prepaid nel of any trade discounls due. Page 9 continued...
Hannans Cross Vi114gc Hall otes lo the Financi&l St•tcmcnt5- ¢ontlnucd (or the YeAr Ended 31 December 2024 ACCOUYTII¥C POLICIES- conlinued C#sh it Bank ind In hand Cash ai bJnk and in hand include5 cash alld short terln highly liquid inve51menls with a shorl malurity of three monihs or less from ihe dale of acquisition or opening ofthe deposii or similar account. Credltors Creditors are recognised where the charily has a PTeseiit obli¥alioii resulting from a pasl evenl thal will probably result in the lrnn5fer of funds lo a third pariy and ihe amount due io gettle ihe obligaiion can be measured or eslimaled reliably. DOIYATIOIYS AND LEGACIES 2024 2023 Donations 2.857 3,070 OTHER TRADING ACTIVITILS 2024 2023 Residents club bar takings General rental Weddiiig renlal Field day Music ni¥h( Movie night Coffee moniing Oiher income Bam dance income 4.389 19,180 12.486 20,697 1,328 1.177 825 136 1.291 20.218 8.909 23,557 831 1,437 126 57,087 61.509 IIYVESTMENT IYI COME 2024 2023 Ikposii a¢counl inieresl 3.972 2,619 Pa¥e10 Conllnd...
HArrnans Cross Village H411 i Ote5 to the Fin4nc141 Stxlement$- ¢ontirtMed for the Year Ended 31 December 2024 CHARITABLE ACTIVITIES COSTS Support cosls (see nole 7) Direct Cosls Totals Village Hall 32,058 34,376 66.434 SUPPORT COSTS Governance cosis Managerneni Toials Village Hall 4,064 30.312 34.376 Accounlancy and leyal fees include5 El.680 (2023 - £1,680) in independent examinaiion fees (inclusive olVAT). Support cosls, included in ihe above, are as follow5.. MAn*gemenl 2024 VillaBe Hall 2023 Toial acliviiies BLK)kin¥ Se¢rdary 4,064 5.873 Gov¢rnAn¢e ¢osts 2024 Villa¥e Hall 2023 Totsl Iclivities A¢¢oun13ncy and le8al fees Depreciation of18n¥ibl¢ fixed asseis 1,982 28,330 .972 27.879 30,312 29.851 TRUSTEES, REMUNERATIOIY AND BENEFITS There were no INste¢s' remuii¢ration or other benefits for the year ended 31 Deceniber 2024 nor for the year ¢nd¢d 31 December 2023. Please reler 10 Noie 15 for iransaciions wilh related parties of Iruslees. Pa¥¢ll continued...
Harmans Cross Vbllage Hall Notes to the Fin4n¢i41 $14tement5- eontlnued for the Year Ended 31 December 2024 TRUSTEES, REMUNERATIOIN AND BEYI EFITS- conlinued Truslee$' cxpenses There w¢r¢ no iNsiees' expenses paid for the year ended 31 December 2024 N)r for Ihe year ended 31 December 2023 oiher than as direcl reimbursemenl ofout of pocket chariiable expendiiure. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unrestri¢ied rund Resiricied funds Totsl funds INCOME AND EINDOWMENTS FROM Donations and legaci¢$ 570 2,500 3,070 Other trading aclivilies Invesimeni income 61.509 2.619 61.509 2.619 Tolil 04.698 2,500 67,198 EXPENDITURE ON Raising funds 13,967 13.967 ChArltAble aellvltles Village Hall 49,967 14,150 64,117 Total 63.934 14.150 78.084 NET INCOMEI{EXPKNDITURE) 764 {11,650) (10,886) RECONCILIATION OF FUNDS l otal fuilds brought forward 160,169 537,689 697,858 TOTAL FUYI DS CARRIED FORWARD 160,933 526,039 686,972 This note shows Ihe comparalive movemcnls for the yr ended 31 Dcccmber 2023. Pa¥¢ 12 continued..
HArMans Cross VillAge Hvdll Noles to the Financial Stalements- contlnued (or the Year Ended 31 De¢¢mber 2024 io. TANGIBLE FIXED ASSETS Fixlures and fittings Freehold property Totals COST At l January 2024 Addilions 759,273 94,407 3.980 853,680 3,980 Ai 31 December 2024 759,273 98J87 857,660 DEPRF.CIATION Ai l January 2024 Charge for year 193.430 15,185 71.129 13,144 264,559 28,3?9 Ai 31 December 2024 208.615 84.273 292,888 NET BOOK VALUE Ai 31 December 2024 550.658 14,114 564.772 At 31 December 2023 565,843 23,278 589,121 For Ihc year cThled 31 December 2024. 8 iotal resiricied net book value of £509.389 (2023.. £523.5401 1$ included within land and buildings. This is deprecialed annually and a ¢har¥¢ Teco8nised IhrouBh Ihe slalement of financial aclivilies. STOCKS 2024 2023 Siocks 700 657 12. DEBTORS: AMOUJYTS FALLINC DUE WITHIN ONE YEAR 2024 2023 Trade dcbtors Oiher debtors Prepaymen15 5,480 18,713 1,762 1.136 1,962 7,442 21,61 Trad¢ d¢biors Includes rcnlal hire foi bookings (hal h&ve noi yei occurred in ihe financial year. Where this is t case, the iiicome has been deferred and Ihis 15 shown as a liabilily in the notes of these financial slalemenls. Pagelj continued...
H4rmgn5 Cr055 Village HAII Noles to th¢ Fln•n¢l41 Stat¢m¢nt5- continued for the YeAr Ended 31 December 2024 13. CREDITORS: Amouwfs FALLIIYG DUE WITHIN OYE YEAR 2024 20?3 Trade credilors Oiher creditors Accrued expen5¢5 Rental Income in advance 561 1.410 3.SOO 4,555 4.487 1.410 2,490 18.617 10,026 27,(M)4 Rcnial income in advance is defetTed income for room hire Ihal has bcen invoiced for Im)okIn due lo take place atler ihe year end. 14. MOVEMENT IN FUNDS Nel movemeni in funds Ai 1.1.24 31.12.24 Unrestrirted funds Gencral fund 160,933 {1,064) 159,869 Restrlcted funds Hall Play area 523.539 2.sljl <14.150) (2,363) 509,389 137 526.039 (16,513) 509.526 TOTAL FUNDS 686,972 (17,577) 669,395 Net movemenl in funds. included in Ihe abovc arc as follow5: ncoming resources Resources expended Movemeni in funds Unrestri¢led fwnd$ G¢n¢ral fund 63.916 (64,980) (1,0641 Restricted funds Hall Play are8 (14,150) (2.3631 (14,150) {2.363) (16.5131 (16,513) TOTAL FULYDS 63.916 (81.4931 (17,577) Pa¥e 14 continued,.
Hirmans Cross Village Hll otes lo tbc Finan¢ial Statements- continued for the Year Ended 3 l Dec¢mb¢r 2024 14. MOVEMENT IN FUNDS - Continued Comp4ra¢lves for movctn¢nt in funds Nel movement in lunds At 31.12.23 Ai 1.1.23 Unrestricted funds General fund 160,169 7&1 160.933 Re$trieled funds 537.689 (14.1501 2,500 523,539 2,500 Play area 537,689 111.650) 526,039 IDTAL FUNDS 697.858 (10,886) 686.972 Comparalive rtel Movement in funds, included in Ihe above are as follows.. Incoming reSoUeS Resources expei)ded Movement in funds unstrIcted funds Gera1 fuiid 64,698 163,934) 764 Restricted fund5 (14,150) (14,150) 2,500 Play 748 2.500 2.500 (14.150) (11.6501 TOTAL FUNDS 67,198 (78,084) 110.8861 A currenl year 12 nionihs and pnor year12 rnonths combined posilion is as follows: movemeni in funds At 31.12.24 Ai 1.1.23 Unrestrloted fund$ General fund 160.169 (3(K)) 159.869 Restrlc¢ed funds Hall Play affa 537,689 (28,300) 137 509,389 137 537.689 (?8,163) 509,526 TOTAL FUNDS 697,858 (28,463) 669,395 Page 15 conlinLd...
HArmAns Cr05s Village Hall L Otes to the Fin4nei41 Slatcrn¢nts- ¢ontSnu¢d for ihe Year Ended 31 December 2024 14. MOVEMENT IIY FUNDS- ¢ontlnu A cutTenl year 12 monihs and prior year 12 moi)Ihs combined nel movement In funds. included in the above are as follows.. Incomiii resources Resources expended Movemenl in funds Unrestritted funds General fund 128,614 {128,914} (300} Restrlcted funds Hall Play affa (28,300) (2.3631 (28.300) 137 2.500 2,5 (30,6631 (28.163) TOTAL FUNDS (159,577) {28,4631 Purposes of restrlcted fund$ Hall This fund relaies funding olxained for th¢ renovaiion of the Hamian's Cross Villa¥¢ Hall. The project ha5 been cornpleied and all restricied funds are now held as lan¥iblc fixed asseis in the accouiiis. Play area - restricted for work on the oulsidc play 4re8. Is. RELATED PARTY DISCLOSURES David I lolli51 Accountants Ltd is a company controlled by DAvid Flollisicr. a fomicr INsiee. During Ihe year. Ihe company r¢Lciv¢d £nil (2023- £5,873) for services provided as booking secrelary lo HarnnS Cr055 Village Hall. Ai Ihe year end £nil (2023 £1,768) was slill owed by ihe chariiy. Wonh Malravers Parish Council was a Irustee of ihe charily• wilh R Khanna aciing as iruslee unlil 22 Oclobcr 2024. During Ihe year Ihe Parish Council contributed £182 (2023 £524) in renlal Income for the charily. Ai the year end £165 (2023 - £nill was slill owed io Ihe charity. Page 16