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2025-05-31-accounts

Sunnyside Hall

Rusthall Road, Rusthall, Tunbridge Wells, Kent TN4 8RA

Company No: 4774580 Registered Charity No: 1101737

Trustees’ Annual Report For year ended 31[st] May 2025

Board of Trustees:

Chair - Eugene Gardner (Appointed 31 March 2008)

Other Trustees:

Independent examiner: Kate Metcalfe, Wadhurst

1. Structure, Governance, and Management

Sunnyside Hall is a charitable company limited by guarantee, registered with Companies House (Company Number: 04774580) and the Charity Commission (Charity Number: 1101737). The hall is governed by its Memorandum and Articles of Association.

Trustees are appointed in accordance with the governing document. During the year, Trustees met, largely virtually, to oversee hall management, activities, and finances. New Trustees receive induction and guidance on their legal responsibilities.

2. Objectives and Activities

The objects of the charity are to provide a hall and facilities for use by the local community for educational, recreational, and social activities.

During the year, the hall supported a wide range of community activities, including sports, cultural events, and private hires, with a focus on inclusivity and accessibility.

3. Achievements and Performance

4. Financial Review0

The trustees report a positive outcome for the year with net gain of £16,786 (Gain of £17,948 in 2024) over all funds. All the charity assets were employed in pursuing the charitable objects of the charity. More detailed information is set out on the following pages. The accountancy basis has changed from Receipts and Payments to Accruals whereby assets have been moved into the accounts as per the financials below and the previous year reinstated due to this.

The hall’s finances, previously managed via spreadsheet, were migrated to an online subscription-based accounting system to handle increased usage more effectively. The financial position remains sound, with income sufficient to cover ongoing expenses and minor improvements.

As the year closed, our long-serving independent financial inspector, Kate Metcalfe, stepped down after 13 years of invaluable service.

5. Risk Management

Trustees regularly review principal risks, including health and safety, safeguarding, financial management, and property security. Measures are in place to mitigate these risks, such as maintaining insurance coverage, implementing safety policies, and monitoring financial controls.

6. Plans for the Future

Trustees plan to develop the rear area for community use, potentially including a secure children’s play area. The permanent canopy installation will commence, and ongoing improvements will continue to support hall users.

7. Trustees

During the year, Trustees Phil Winter and Barrie Stringer stepped down. We welcomed Rachel Gough to the hall management team. Trustees remain committed to ensuring the hall continues to serve the community effectively.

8. Acknowledgements

The Trustees thank all volunteers, hall users, and supporters whose contributions make Sunnyside Hall a vibrant community resource.

STATEMENT OF TRUSTEES’ RESPONSIBILITIES

The trustees (who are also directors of Sunnyside Hall for the purposes of company law) are responsible for preparing the trustees’ report and the financial statements in accordance with the United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) and applicable law and regulations.

Company law requires the Trustees to prepare financial statements for each financial year. Under company law, the Trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing these financial statements, the Trustees are required to:

The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply With the Charities Act 2011, the Charities Accounts and Reports) Regulations 2008, and the provisions of the constitution. The trustees are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The trustees are responsible for the maintenance and integrity of the corporate and financial information Included on the charitable company's website. Legislation governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

This report was approved by the Trustees, on 30th September 2025 and signed on their behalf by:

Eugene Gardner Chair of the Board of Trustees Date: 30th September 2025

Balance sheet as at 31stMay2025 Reinstated
2025 2024
Notes
£ E
Fixed assets
Tangible fixed assets - Cost of Building 7 133,250 134,875
Tangible fixed assets (Building Improvements) 7 133,460 137,240
Total fixed assets 266,710 272,115
Current assets
Debtors 8 2,763
Cash at bankand in hand 61,527 41,621
64,290 41,621
Creditors:amounts fallingdue within oneyear i) (1328) (850)
Net current assets 62,962 40,771
Total net assets 329,672 312,886
Funds 10
Restricted 2
Unrestricted 329,672 312,886
Totalfunds 329,672 312,886

The company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

No members have required the company to obtain an audit of its accounts in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibility for complying with the requirements of the Act with respect to accounting records and for the preparation of accounts.

Approved by the trustees

Chairman: > oss) F Date: 30" September 2025

Notes to the Accounts

1.1 Accounting policies

The principle accounting policies are summarised below. The accounting policies have been applied consistently throughout the year and in the preceding year. These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.

(a) Basis of accounting

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015) - (Charities SORP (FRS102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006 and Charities Act 2011.

(b) Fund accounting

(c) Income

Income is included in the statement of financial activities when the charity is entitled to, and virtually certain to receive, the income and the amount can be quantified with reasonable accuracy. The following policies are applied to particular categories of income: - Income received by way of grants, donations and gifts is included in full in the Statement of Financial Activities when receivable. Grants, where entitlement is not conditional on the delivery of a specific performance by the charity, are recognised when the charity becomes unconditionally entitled to the grant. Income from grants, where related to performance and specific deliverables, are accounted for as the charity earns the right to consideration by its performance.

(d) Expenditure

Expenditure is recognised on an accrual basis as a liability is incurred. Expenditure includes VAT and is reported as part of the expenditure to which it relates: - Costs of raising funds comprise the costs associated with attracting voluntary income and the costs of trading for fundraising purposes. - Expenditure on charitable activities comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them. - All costs are allocated between the expenditure categories of the SoFA on a basis designed to reflect the use of the resource.

(e} Fixed assets

Fixed assets (excluding investments) are stated at cost less accumulated depreciation. The costs of minor additions or those costing below £400 are not capitalised. Depreciation is provided at rates calculated to write off the cost of the asset over its expected useful life, which in all cases is estimated at 4 years. Impairment reviews are carried out as and when evidence comes to light that the recoverable amount of a functional fixed asset is below its net book value due to damage, obsolescence or other relevant factors. Building improvements are depreciated at a rate of 2% per annum and other fixed assets are depreciated as 25% reducing balance. Cost of original building is depreciated at a

rate of 1% per annum. 2% being the usual building depreciation figure, though assume half of this will be land which is not liable for depreciation. Any additional building improvements are depreciated at 2%.

(f}) Company Status

The charity is a company limited by guarantee. In the event of the charity being wound up, the liability in respect of the guarantee is limited to £10 per member of the charity.

(g) Going concern

The trustees consider that there are no material uncertainties about the ability to continue as a going concern.

1.2 Material prior year errors. Material prior year errors have been identified in the reporting period (3.47 FRS102 SORP).

a) Cost of building

The cost of the building has never been introduced into the accounts therefore it has been reinstated in 2024, with a 1% depreciation since cost of £162500 over a period of 17 years. The charity owns a building as a functional asset therefore the value of the building is not stated, only the amount which it was purchased for. The charity then made improvements after purchase for the cost of £150,000 which is seen in building improvements and depreciated at 2% annually.

b) Building improvements

The prior year showed building improvements which were accounted for as an expense item nota tangible asset. This has been reinstated in the accounts as a closing balance and had not depreciated during the prior year but have been clarified on the SoFA, balance sheet and notes below.

2a. Income from raising funds

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|||||||| |---|---|---|---|---|---|---| |2025|2024| |General|Restricted|Total|Total| |£|£|E|£| |Donations|(Repair|café)|982|982|896| |Gift|Aid|tax|recovered|351|351|290| |Fundraising|-|-|-| |Grants|:|:|i| |1,333|-|1,333|1,186| |2b.|Income|from|charitable|activities| |2025|2024| |General|Restricted|Total|Total| |£|£|£|£| |Rental|income|other|27,031|27,031|26,765| |Rusthall|Community Cinema|2,304|-|2,304|2,368| |29,335|-|29,335|29,133| |2c.|Other|Income| |2025|2024| |General|Restricted|Total|Total| |£|£|£|£| |Interest|Income|1502|1502|1613| |1502|0|1502|1613| |3a.|Expenditure|on|raising funds|REINSTATED| |2025|2024| |General|Restricted|Total|Total| |£|£|£|£| |Advertising/Fundraising|costs|_| |0|-|0|oO|

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3b. Expenditure on charitable activities

charitable activities REINSTATED
2025 2024
General Restricted Total Total
E E £ E
Utilities & Misc. 2839 2839 3305
Repairs and Maintenance 4407 4407 3362
Insurance 864 864 ao7
Small items of Equipment 422 422 681
Office expenses 101 101 234
Legal Expenses 359 359 a]
Accounting fees 985 185 — 100
9977 - 9177 8579
4. Net Income/expenditure fortheyear REINSTATED
2025 2024
Total Total
This is stated after charging: E E
Depreciation —__5,405 5,405 ©
5,405 5,405

Trustee Remuneration and Related Party Transactions

During the year, no trustee received any remuneration nor any reimbursement of expenses (2024: Enil) No trustee or other person related to the charity had any personal interest in any contract or transaction entered into by the charity during the year. No donations made by trustees during the year, (2024 £Nil)

6. Taxation

As a charity, Sunnyside Hall, Rusthall is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or s256 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects. No tax charges have arisen in the Charity.

2025

7. Tangible Fixed Assets

Furniture Furniture
Landand Building & Total
Buildings Improvements Equipment
E £ E
Cost
At 1June 2024 REINSTATED 162500 189020 351520
Additions ; = a)
At30May 2025 162500 189020 - 351520
Accumulated Depreciation
At 1 June 2024 REINSTATED 27625 51780 79,405
Charge fortheyear 1625 3780 5,405
At 30th May2025 29250 55560 84,810
Net bookvalue
At30May 2025 133250 133460 266,710
At 30th May2024 REINSTATED 134875 137240 272,115
8. Debtors
2025 2024
Total Total
E £
Gift aid recoverable 63
Other debtors and prepayments ___ 2,700 -
Total 2,763 -
9. Creditors: Amounts Falling Due within One Year
2025 2024
Total Total
E £
Depositsfrom Hall Hire 528 850
Accountancy/Other creditors and accruals 800 _ 0
Total 1328 50

10. Analysis of Net Assets Between Funds

REINSTATED
2025 2024
General Restricted Total Total
Funds Funds Funds Funds
E E £ £
Tangible fixed assets 266,710 - 266,710 272,115
Current assets 64,290 - 64,290 41,621
Current liabilities (1328) (1328) (850)
Net assets 329,672 - 329,672 312,886
11. Movements in Funds
AtiJune — Incoming Outgoing Transfer At 30May
between
2024 Resources Resources funds 2025
£ £ £ £ £
Restricted funds: . 0 0 0 -
ee
ee

ea
ee
Unrestricted Funds 312,886 32,170 (14,584) 0 329,672
TotalFunds 312,886 32,170 (15,384) 0 329,672

Independent examiner's report on the accounts

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----- Start of picture text -----
Section A Independent Examiner’s Report
Report to the trustees Sunnyside Hall, Rusthall
On accounts for the year Charity no
sted |31St May 202531St May 2025 May 2025 2025 | (ifany) | 1101737
Set out on pages out on pages on pages pages
| report to the trustees on my examination of the the accounts of the the above
charity (“the Trust”) for the year ended 31% May 2025
Responsibilities and As the charity's trustees, you are responsible for the the preparation of the the
basis of report accounts in accordance with the requirements of the the Charities Act 2011
(“the Act”).
----- End of picture text -----

| have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

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Signed: IC‘= A { ce wy a Date: | OO.-0 Ge 2S
Name: | C4THERIVE § 4eICHaTEe |
Relevant professional a ee ie a pee
Address:(if any): |—EEEEs ———————— e s
| | 7 0. BANK ODE
WASHES |
CAst 8US%eEx TNS bUL
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Oct 2018