CHARITY REGISTRATION NUMBER: 1109314
Rolvenden Village Hall Unaudited Financial Statements
31 March 2024
DAVID PAYNE
Chartered accountants Sportsman Farm St Michaels Tenterden Kent TN30 6SY
Rolvenden Village Hall
Financial Statements
Year ended 31 March 2024
| Page | |
|---|---|
| Trustees' annual report | 1 |
| Statement of financial activities | 5 |
| Statement of financial position | 6 |
| Statement of cash flows | 7 |
| Notes to the financial statements | 8 |
| The following pages do not form part of the financial statements | |
| Detailed statement of financial activities | 17 |
| Notes to the detailed statement of financial activities | 18 |
Rolvenden Village Hall
Trustees' Annual Report
Year ended 31 March 2024
The trustees present their report and the unaudited financial statements of the charity for the year ended 31 March 2024.
Chair's report
Trustees' Annual Report Year ended 31st March 2024
Organised activities available to take part in are numerous and include in an average week at RVH that you can partake in :
Yoga (Monday and Tuesday), Line Dancing ( Monday), Kick Boxing ( Monday and Thursday), Pickleball ( Monday, Wednesday, Thursday, Friday and Saturday), Ballroom Glamour (Tuesday and Friday), Art classes (Wednesday morning and afternoon sessions),
Rolvenden Pre-School , housed within RVH is open Monday - Thursday in term time. The most notable increase in bookings have been the Art Class and Rolvenden Pickleball Club.
The finances for the hall are always tight. We are a charity. The increased utility and energy costs (especially heating) are hitting hard. Our biggest outlay that will need addressing shortly is for the main hall floor to be stripped, resealed and marked. This will cost in the region of £7000.00 and will take approximately a week, resulting in lost revenue for that week too. We are looking at any grants that may be available, but to date have been unsuccessful.
For a variety of reasons, there have been several trustee/officer resignations, resulting in there being only 4 active trustees as of 31/3/2024. J.May (trustee) has agreed to also take on the treasurer's role, and until a new secretary is appointed, she will also monitor any secretarial business.
1
Rolvenden Village Hall
Trustees' Annual Report (continued)
Year ended 31 March 2024
Reference and administrative details
Registered charity name Rolvenden Village Hall Charity registration number 1109314
Principal office
The trustees
Mrs D Parsons (Resigned 31 March 2024) Mrs V Hodge Mrs I Newman (Resigned 31 March 2024) Mr J Ralph (Resigned 31 March 2024) Mr D Newman (Resigned 31 March 2024) Mrs J Wren (Resigned 31 March 2024) Mr K May (Appointed 1 July 2023) Mr L Walker (Resigned 31 March 2024) Mr R Woollett (Appointed 1 February 2024) Mr K May (Appointed 1 February 2024) Accountants David Payne Chartered accountants Sportsman Farm St Michaels Tenterden Kent TN30 6SY
Structure, governance and management
Rolvenden Village Hall was originally constituted under a lease and trust deed dated 14th April 2000. The charity status was temporarily suspended until the legal status of the new lease had been resolved. There is now a new trust deed dated 22nd March 2005 and the charity was registered as a charity again on 4th May 2005.
2
Rolvenden Village Hall
Trustees' Annual Report (continued)
Year ended 31 March 2024
Objectives and activities
The objects of the management committee are to hold upon trust a property for the purposes of a village hall for the use of the inhabitants of Parish of Rolvenden, Kent without distintion of political, religious or other opinions including use for meetings, lectures and classes and for other forms of recreaction and lesuire time occupation with the object of improving the life of the said inhabitants.
Significant Activities
The main activity of the charity is that of providing the village hall for hire to various groups and for various activities.
Public Benefit
In accordance with the Charities Act 2011 the Trustees can report that the charitable public benefits provided by the Village Hall during the year include the following:
a) The advancement of education
b) The advancement of religion
c) The advancement of health and saving lives
d) The advancemnet of citizenship or community development
e) The advancement of arts, culture, heritage or science
f) The advacement of amateur sports
g) The relief of those in need, by reason of youth, age, ill-health, disability, financial hardship or other disadvantage h) Other purposes currently recognised as charitable and any new charitable purposes which are similar to another charitable purpose.
The Committee confirms that opportunties for the public benefit area not unreasonably restrictive either geographally or by means of ability to pay and fees charged.
The Management Committee have complied with the duty of Section 17(5) of the Charities Act 2011 to have regard to the public benefit guidance of the Charity Commission.
Achievements and performance
The aim of Rolvenden Village Hall Management Committee is to maintain and operate this important village resource for the benefit of parish residents and the wider community.
Financial review
It is the policy of the Management Committee to maintain unrestricted funds, which are the free reserves of the association, at a level which equates to approximately six months of unrestricted expenditure. This provides sufficient funds to cover management and administration costs and to respond to emergency expenditure which arises from time to time. Unrestricted funds were maintained at this level throughout the year.
3
Rolvenden Village Hall
Trustees' Annual Report (continued)
Year ended 31 March 2024
The trustees' annual report was approved on 20 December 2024 and signed on behalf of the board of trustees by:
Mr K May Trustee
4
Rolvenden Village Hall
Statement of Financial Activities
Year ended 31 March 2024
| 2024 | 2023 | ||||
|---|---|---|---|---|---|
| Unrestricted | Restricted | ||||
| funds | funds | Total funds | Total funds | ||
| Note | £ | £ | £ | £ | |
| Income and endowments | |||||
| Donations and legacies | 4 | 919 | – | 919 | 15,452 |
| Charitable activities | 5 | 31,229 | – | 31,229 | 24,268 |
| Other trading activities | 6 | – | – | – | 547 |
| Investment income | 7 | 657 | – | 657 | 206 |
|
|
|
|
||
| Total income | 32,805 | – | 32,805 | 40,473 | |
|
|
|
|
||
| Expenditure | |||||
| Expenditure on raising funds: | |||||
| Costs of raising donations and | |||||
| legacies | 8 | 32,552 | – | 32,551 | 52,733 |
|
|
|
|
||
| Total expenditure | 32,552 | – | 32,551 | 52,733 | |
|
|
|
|
||
|
|
|
|
||
| Net income/(expenditure) | 253 | – | 254 | (12,260) | |
|
|
|
|
||
| Transfers between funds | 9,143 | (9,142) | – | – | |
|
|
|
|
||
| Net movement in funds | 9,396 | (9,142) | 254 | (12,260) | |
| Reconciliation of funds | |||||
| Total funds brought forward | 371,802 | 9,142 | 380,944 | 393,204 | |
|
|
|
|
||
| Total funds carried forward | 381,198 | – | 381,198 | 380,944 | |
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|
|
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
The notes on pages 8 to 15 form part of these financial statements.
5
Rolvenden Village Hall
Statement of Financial Position
31 March 2024
| 2024 | 2023 | ||
|---|---|---|---|
| Note | £ | £ | |
| Fixed assets | |||
| Tangible fixed assets | 12 | 337,008 | 341,447 |
| Current assets | |||
| Cash at bank and in hand | 45,090 | 41,479 | |
| Creditors: amounts falling due within one year | 14 | – | 1,982 |
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|
||
| Net current assets | 45,090 | 39,497 | |
|
|
||
| Total assets less current liabilities | 382,098 | 380,944 | |
| Accruals and deferred income | 900 | – | |
|
|
||
| Net assets | 381,198 | 380,944 | |
|
|
||
| Funds of the charity | |||
| Restricted funds | – | 9,142 | |
| Unrestricted funds | 381,197 | 371,802 | |
|
|
||
| Total charity funds | 16 | 381,197 |
380,944 |
These financial statements were approved by the board of trustees and authorised for issue on 20 December 2024, and are signed on behalf of the board by:
Mr K May Trustee
The notes on pages 8 to 15 form part of these financial statements.
6
Rolvenden Village Hall
Statement of Cash Flows
Year ended 31 March 2024
| 2024 | 2023 | ||
|---|---|---|---|
| Note | £ | £ | |
| Cash flows from operating activities | |||
| Net income/(expenditure) | 254 | (12,260) | |
| Adjustments for: | |||
| Depreciation of tangible fixed assets | 4,439 | 4,439 | |
| Other interest receivable and similar income | (657) | (206) | |
| Accrued expenses | 900 | – | |
| Changes in: | |||
| Trade and other creditors | (1,734) | 271 | |
|
|
||
| Cash generated from operations | 3,202 | (7,756) | |
| Interest received | 657 | 206 | |
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|
||
| Net cash from/(used in) operating activities | 3,859 | (7,550) | |
|
|
||
| Net increase/(decrease) in cash and cash equivalents | 3,859 | (7,550) | |
| Cash and cash equivalents at beginning of year | 41,231 | 48,781 | |
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|
||
| Cash and cash equivalents at end of year | 13 | 45,090 |
41,231 |
The notes on pages 8 to 15 form part of these financial statements.
7
Rolvenden Village Hall
Notes to the Financial Statements
Year ended 31 March 2024
1. General information
The charity is a public benefit entity and a registered charity in England and Wales and is unincorporated. The address of the principal office is Rolvenden Village Hall, Maytham Road, Rolvenden, Tenterden, TN17 4ND, Kent.
2. Statement of compliance
These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', the 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) (Charities SORP (FRS 102)) and the Charities Act 2011.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through income or expenditure.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Going concern
There are no material uncertainties about the charity's ability to continue.
Fund accounting
Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes.
Designated funds are unrestricted funds earmarked by the trustees for particular future project or commitment.
Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal, and fall into one of two sub-classes: restricted income funds or endowment funds.
8
Rolvenden Village Hall
Notes to the Financial Statements (continued)
Year ended 31 March 2024
3. Accounting policies (continued)
Incoming resources
All incoming resources are included in the statement of financial activities when entitlement has passed to the charity; it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income:
-
income from donations or grants is recognised when there is evidence of entitlement to the gift, receipt is probable and its amount can be measured reliably.
-
legacy income is recognised when receipt is probable and entitlement is established.
-
income from donated goods is measured at the fair value of the goods unless this is impractical to measure reliably, in which case the value is derived from the cost to the donor or the estimated resale value. Donated facilities and services are recognised in the accounts when received if the value can be reliably measured. No amounts are included for the contribution of general volunteers.
-
income from contracts for the supply of services is recognised with the delivery of the contracted service. This is classified as unrestricted funds unless there is a contractual requirement for it to be spent on a particular purpose and returned if unspent, in which case it may be regarded as restricted.
Resources expended
Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates:
-
expenditure on raising funds includes the costs of all fundraising activities, events, noncharitable trading activities, and the sale of donated goods.
-
expenditure on charitable activities includes all costs incurred by a charity in undertaking activities that further its charitable aims for the benefit of its beneficiaries, including those support costs and costs relating to the governance of the charity apportioned to charitable activities.
-
other expenditure includes all expenditure that is neither related to raising funds for the charity nor part of its expenditure on charitable activities.
All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable and consistent basis.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
9
Rolvenden Village Hall
Notes to the Financial Statements (continued)
Year ended 31 March 2024
3. Accounting policies (continued)
Tangible assets (continued)
An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other recognised gains and losses, unless it reverses a charge for impairment that has previously been recognised as expenditure within the statement of financial activities. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other recognised gains and losses, except to which it offsets any previous revaluation gain, in which case the loss is shown within other recognised gains and losses on the statement of financial activities.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.
For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cashgenerating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets.
For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the charity are assigned to those units.
Financial instruments
A financial asset or a financial liability is recognised only when the charity becomes a party to the contractual provisions of the instrument.
Basic financial instruments are initially recognised at the amount receivable or payable including any related transaction costs.
Current assets and current liabilities are subsequently measured at the cash or other consideration expected to be paid or received and not discounted.
Debt instruments are subsequently measured at amortised cost.
Where investments in shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in income and expenditure. All other such investments are subsequently measured at cost less impairment.
10
Rolvenden Village Hall
Notes to the Financial Statements (continued)
Year ended 31 March 2024
3. Accounting policies (continued)
Financial instruments (continued)
Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.
Other financial instruments are subsequently measured at fair value, with any changes recognised in the statement of financial activities, with the exception of hedging instruments in a designated hedging relationship.
Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised under the appropriate heading in the statement of financial activities in which the initial gain was recognised.
For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics.
Any reversals of impairment are recognised immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.
When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as an expense in the period in which it arises.
4. Donations and legacies
| Unrestricted | Restricted | Total Funds | |
|---|---|---|---|
| Funds | Funds | 2024 | |
| £ | £ | £ | |
| Grants | |||
| Grants | 919 | – | 919 |
| Government & Covid Support | – | – | – |
|
|
|
|
| 919 | – | 919 | |
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|
|
11
Rolvenden Village Hall
Notes to the Financial Statements (continued)
Year ended 31 March 2024
4. Donations and legacies (continued)
| Unrestricted | Restricted | Total Funds | |||
|---|---|---|---|---|---|
| Funds | Funds | 2023 | |||
| £ | £ | £ | |||
| Grants | |||||
| Grants | 15,018 | 42 | 15,060 | ||
| Government & Covid Support | 392 | – | 392 | ||
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|||
| 15,410 | 42 | 15,452 | |||
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| 5. | Charitable activities | ||||
| Unrestricted | Total Funds | Unrestricted | Total Funds | ||
| Funds | 2024 | Funds | 2023 | ||
| £ | £ | £ | £ | ||
| Hall & Equipment Hire | 31,229 | 31,229 | 24,268 | 24,268 | |
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| 6. | Other trading activities | ||||
| Unrestricted | Total Funds | Unrestricted | Total Funds | ||
| Funds | 2024 | Funds | 2023 | ||
| £ | £ | £ | £ | ||
| Fundraising events | – | – | 547 | 547 | |
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| 7. | Investment income | ||||
| Unrestricted | Total Funds | Unrestricted | Total Funds | ||
| Funds | 2024 | Funds | 2023 | ||
| £ | £ | £ | £ | ||
| Bank interest | 657 | 657 | 206 | 206 | |
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| 8. | Costs of raising donations and legacies | ||||
| Unrestricted | Restricted | Total Funds | |||
| Funds | Funds | 2024 | |||
| £ | £ | £ | |||
| Costs of raising donations and legacies - Hall Rental | 32,552 | – | 32,551 | ||
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| Unrestricted | Restricted | Total Funds | |||
| Funds | Funds | 2023 | |||
| £ | £ | £ | |||
| Costs of raising donations and legacies - Hall Rental | 51,733 | 1,000 | 52,733 | ||
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| 9. | Net income/(expenditure) | ||||
| Net income/(expenditure) is stated after charging/(crediting): | |||||
| 2024 | 2023 | ||||
| £ | £ | ||||
| Depreciation of tangible fixed assets | 4,439 |
4,439 |
12
Rolvenden Village Hall
Notes to the Financial Statements (continued)
Year ended 31 March 2024
10. Staff costs
The total staff costs and employee benefits for the reporting period are analysed as follows:
| 2024 | 2023 | |
|---|---|---|
| £ | £ | |
| Wages and salaries | 10,725 | 7,800 |
| Social security costs | 147 | – |
| Employer contributions to pension plans | 123 | – |
|
|
|
| 10,995 | 7,800 | |
|
|
The average head count of employees during the year was Nil (2023: 1).
No employee received employee benefits of more than £60,000 during the year (2023: Nil).
11. Trustee remuneration and expenses
no remuneration or other benefits from employment with the charity or a related entity were received by the trustees
12. Tangible fixed assets
| Long | |||
|---|---|---|---|
| Freehold | leasehold | ||
| property | property | Total | |
| £ | £ | £ | |
| Cost | |||
| At 1 April 2023 and 31 March 2024 | 409,727 | 29,675 | 439,402 |
|
|
|
|
| Depreciation | |||
| At 1 April 2023 | 90,755 | 7,200 | 97,955 |
| Charge for the year | 4,139 | 300 | 4,439 |
|
|
|
|
| At 31 March 2024 | 94,894 | 7,500 | 102,394 |
|
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|
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| Carrying amount | |||
| At 31 March 2024 | 314,833 | 22,175 | 337,008 |
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|
|
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| At 31 March 2023 | 318,972 | 22,475 | 341,447 |
|
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| Cash and cash equivalents | |||
| Cash and cash equivalents comprise the following: | |||
| 2024 | 2023 | ||
| £ | £ | ||
| Cash at bank and in hand | 45,090 | 41,479 | |
| Bank overdrafts | – | (248) | |
|
|
||
| 45,090 | 41,231 | ||
|
|
13. Cash and cash equivalents
13
Rolvenden Village Hall
Notes to the Financial Statements (continued)
Year ended 31 March 2024
14. Creditors: amounts falling due within one year
| 2024 | 2023 | |
|---|---|---|
| £ | £ | |
| Bank loans and overdrafts | – | 248 |
| Trade creditors | – | 1,734 |
|
|
|
| – | 1,982 | |
|
|
15. Pensions and other post retirement benefits
Defined contribution plans
The amount recognised in income or expenditure as an expense in relation to defined contribution plans was £123 (2023: £Nil).
16. Analysis of charitable funds
Unrestricted funds
| At | |||||
|---|---|---|---|---|---|
| 1 April 2023 | Income | Expenditure | TransfersAt | 31 March 2024 | |
| £ | £ | £ | £ | £ | |
| General funds | 371,802 | 32,805 | (32,552) | 9,142 | 381,197 |
|
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| At | |||||
| 1 April 2022 | Income | Expenditure | Transfers At 31 March 2023 | ||
| £ | £ | £ | £ | £ | |
| General funds | 380,604 | 40,431 | (51,733) | 2,500 | 371,802 |
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|
| Restricted funds | |||||
| At | |||||
| 1 April 2023 | Income | Expenditure | TransfersAt | 31 March 2024 | |
| £ | £ | £ | £ | £ | |
| Restricted Fund | 9,142 | – | – | (9,142) | – |
|
|
|
|
|
|
| At | |||||
| 1 April 2022 | Income | Expenditure | Transfers At 31 March 2023 | ||
| £ | £ | £ | £ | £ | |
| Restricted Fund | 12,600 |
42 |
(1,000) |
(2,500) |
9,142 |
14
Rolvenden Village Hall
Notes to the Financial Statements (continued)
Year ended 31 March 2024
17. Analysis of changes in net debt
| At | |||
|---|---|---|---|
| At 1 Apr 2023 | Cash flows | 31 Mar 2024 | |
| £ | £ | £ | |
| Cash at bank and in hand | 41,479 | 3,611 | 45,090 |
| Bank overdrafts | (248) | 248 | – |
|
|
|
|
| 41,231 | 3,859 | 45,090 | |
|
|
|
15
Rolvenden Village Hall
Management Information
Year ended 31 March 2024
The following pages do not form part of the financial statements.
16
Rolvenden Village Hall
Detailed Statement of Financial Activities
Year ended 31 March 2024
| 2024 | 2023 | |
|---|---|---|
| £ | £ | |
| Income and endowments | ||
| Donations and legacies | ||
| Grants | 919 | 15,060 |
| Government & Covid Support | – | 392 |
|
|
|
| 919 | 15,452 | |
|
|
|
| Charitable activities | ||
| Hall & Equipment Hire | 31,229 | 24,268 |
|
|
|
| Other trading activities | ||
| Fundraising events | – | 547 |
|
|
|
| Investment income | ||
| Bank interest | 657 | 206 |
|
|
|
|
|
|
| Total income | 32,805 | 40,473 |
|
|
|
| Expenditure | ||
| Costs of raising donations and legacies | ||
| Wages and salaries | 10,725 | 7,800 |
| Employer's NIC | 147 | – |
| Pension costs | 123 | – |
| Rates and water | 841 | 968 |
| Light and heat | 4,379 | 3,106 |
| Repairs and maintenance | 3,081 | 29,685 |
| Insurance | 941 | 923 |
| Telephone | 606 | 663 |
| Other office costs | 790 | 1,421 |
| Depreciation | 4,439 | 4,439 |
| Accounts fees | 871 | 1,409 |
| Cleaning | 4,963 | 1,320 |
| Postage & Advertising | – | 333 |
| Subscriptions | 549 | 549 |
| Bank Charges | 96 | 117 |
|
|
|
| 32,551 | 52,733 | |
|
|
|
|
|
|
| Total expenditure | 32,551 | 52,733 |
|
|
|
|
|
|
| Net income/(expenditure) | 254 |
(12,260) |
17
Rolvenden Village Hall
Notes to the Detailed Statement of Financial Activities
Year ended 31 March 2024
| 2024 | 2023 | |
|---|---|---|
| £ | £ | |
| Costs of raising donations and legacies | ||
| Costs of raising donations and legacies - Hall Rental | ||
| Wages and salaries | 10,725 | 7,800 |
| Employer's NIC | 147 | – |
| Pension costs | 123 | – |
| Rates & water | 841 | 968 |
| Light & heat | 4,379 | 3,106 |
| Repairs & maintenance | 3,081 | 29,685 |
| Insurance | 941 | 923 |
| Telephone | 606 | 663 |
| Other office costs | 790 | 1,421 |
| Depreciation | 4,439 | 4,439 |
| Accountants Fees | 871 | 1,409 |
| Cleaning | 4,963 | 1,320 |
| Postage & Advertising | – | 333 |
| Subscriptions | 549 | 549 |
| Bank Charges | 96 | 117 |
|
|
|
| 32,551 | 52,733 | |
|
|
|
|
|
|
| Costs of raising donations and legacies | 32,551 | 52,733 |
|
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18