Hook Village Halls Charitable Association Registered Charity 1117754 Company registration number 6042998 HOOK VILLAGE HALLS CHARITABLE ASSOCIATION (A company limited by guarantee and not having a share capital) Accounts for the year ended 31 March 2025 •AEtrITR6XD* 2011212025 ' COMPANIES HOUSE A17
Hook Village Halls Charitable Associatlon {a company limited by guarantee and not having a share capital) st Accounts for the year ended 31 March 2025 Table of contents Statutory InfoTmation Report of the Directors and Trustees Independent Examiner's Report Statement of Financial Activities Balance Sheet Notes to the Accounts 9-13 Statutory Information The following information forms part ofthe Report ofthe Directors and Trustees The companls registered office is.. Ellzabeth Hall Raven Road Hook Hampshire RG27 9HH Telephone 01256 760442 The company was incorporated on S January 2007. number 6042998. It is also a reBiStered charity, number 1117754. The following have served as Dlrector5 and Trustees during the year ended 31" March 2025 and subsequently. Name Margaret Klrlley jeff Burke Graham Wickenden Sue Hinton t)avid Saunder50n Molly Greenland Positlon Directornreasurer/Secretary Director Director Director C)irector/Chairman Director/Secretary Notes Resigned 2410912024 Appointed secretary 2410912024 Resigned 22/04125 Appointed Treasurer 2410912024 Resigned 2413125 Michael Ward Louise Coster-miils lan Sealey Steve Biewett Directorlfreasurer Director Director Director Appointed 2710112025 Resigned 2413125 Appointed on 24103/2025 Barbara Lamble iiirector Company number 06042998 Charity number 1117754 Page l of 13
Hook Village Halls Charitable Association (a company limited by guarantee and not having a share capital) The independent examiner is.. Claire Connell MA. ACA, CTA 86 Silverdale Road Earley Reading RG6 7LT The company's bankers are Lloyds Bank, Winchester Street, Basin8Stoke RG217EB. Investments are held with Cambridge & Counties Bank and Charity Bank Company number 06042998 Charity number 1117754 Page 2 of 13
Hook Village Halls Charitable Association (a company limited by guarantee and not having a share capital) Report of the Trustees and Directors The Trustees have pleasure in submitting their report for the period. The Trustees who have served durin8 the period are listed on the page I, along with the other statutory information that forms part of the annual report. This report is to be presented at the 2025 annual general meeting. Objerts and artivities The company's objects are stated in its Memorandum of Association as.. 'To provide or assist in the provision of facilities in the interests of social welfare for the benefit of the inhabitants of Hook Parish and within its vicinity for recreation or other leisure time occupation of individuals including those who have the need of such facilities by reason of their youth, a8e infirmity or disability, financial hardship or social circumstances with the object of improvinB their conditions of life. To advance education and the religiou5 and intellectual development of the members of the community,. and Such other charitable purposes as the Charity's officers in their discretion shall see fit for exclusively charitable object5 or purposes in any part of Hook Parish." The company operates two community halls In Hook. namely the Elizabeth Hall and the Hook Community Centre. The Charitvs ha115 provide much-needed public facilities to enable the residents and community organisations of Hook and surroundin8 villa8es to meet and pursue their mutual interests and thus enhance the social welfare of the community in general. Many of the regular users are charitable or not-for-profit or8anisations. The directors are mindful of the Charity Commission's guidance on public benefit. Achievements and Performance The company finished the year with a surplus of £92,415 compared with a surplus of £71.358 the previous year. The company is mana8ing the Communlty Centre under the terms ofa lease and accompanying service level th agreement with Hook Parish Council. whlch were both concluded on 9 August 2017. Thls lease wa5 extendèd in November 2024 to December 2029. The lease states that the Hook Parish Council will cover any losses incurred by the Community Centre during the year. 4 directors resigned during the year and we took on 2 new directors. It continues to be difficult to attract and retaln new directors. The company undertook si8nificant capital project5 durin8 the year in the developmerst of two new lifts in the Community Centre allowing access to previously inaccessible halls, for prospective disabled hirers. Company number 06042998 Charity number 1117754 Page 3 of 13
Hook Village Halls Charitable Association la company limited by guarantee and not having a share capital) Financial review The attached Statement of Financial Activities summarises the companrfs income and expenditure for the year and shows a surplus of £92,415.for the year. This is supplemented by more detailed analyses in the Notes to the Accounts. The surplus comprises the following: Net surplus from hall lettings after normal expenses (see below) Grants and donations 15,587 70,569 Bank interest 6,259 Surplus for the year 92,415 The surplus on hall lertings arises from.. Surpluses before staff and admin costs: Elizabeth Hall 19.205 Hook Community Centre 62,741 -47.742 Staff costs, both facilities Administration -16,429 PublicSty and fund ralsing .2,188 15.587 This comprises.. Surplus I Ideficitl on Elizabeth Hall activities Surplus on Hook Community Centre activities -13,975 29,562 The community halls have a strong core of regular hirers and licencees. Marketing efforts to attract new hirers continues to be a vital part of the overall strategy to bulld the business. Aside from exceptional costs, income is normally sufficlent to cover normal operating expenses. The balance sheet shows net assets of £504.353 at 31" March 2025, the majority of which15 represented by cash balances. These funds have been allocated mainly to designated reserves earmarked towards future maintenan.ce as follows.. Elizabeth Hall sinklng fund - this holds £50,000 and is Set aside to cover lon8 term capltal expenditure. It wlll be topped up at the end of each year if necessary. Elizabeth Hall reserve- this holds £30,000 and Is to cover short term unexpected maintenance not alreadv provided for in the budget. It will be topped up at the end of each year if necessary. Community Centre sinking fund - this holds £40,000 for lon8 term maintenance, in particular to cover any costs related to handing back the buildin8 to Hook Parish Council at the completion or termination of the lease. From the current flnancial year. 50% of all surpluses generated from the Community Centre are to be allocated to the Community Centre sinking fund. The balance on the fund at the year end wa5 £54,781. There Is a re-investment fund of £86,232 and Retained Earnings of £221,681, both of which provide working capital and a contingency against unexpected costs. A provisional budget for the year commencing l April 2025 indicates that the company is likely to incur a surplus of approx. £20k. Company number 06042998 Charity number 1117754 Page 4 of 13
VIIIORQ Ilèlli chAIIIOblè Ai8o¢11110 rktrkfft. rtillyiftiihI lth1 Ilfirfk•nt * Ihp ill loi Ibth ¢1 ih• Th1114., Ihft Ildaid li iipklni Inlo 4nd dpptylfti lop I1151 Ihylllff<4ws ortn fvsponilbllily tof the tofflpany's olla114 Ind meet mofilhfy, dav to day opefO110fi¥1 t4Jth51blllikn hrn41Th) dElrybltd ltslhe gt•ll, In cohjvlloln wlili Ihé JS aDDlOPtlate. Tho nnanclal led8eis Ilrn 111+ h ihe Is •150 p dlr¢f lot, Slrfaridal tépOrt are préséiitvd hi ea¢h moftthly meetln8. Tht ¢ompahw5 I1•1ty pirtknliryi Indudln8 nomes of dlre¢iorJ. 111e on pa8e l. dlrirtorn hivo eon51dortd lh¢ maloi lo whlch Ihe ¢oinpany Is eAposed, and Ihe systems Ihoi havé been iabllshtd to ffiltl8ate Ihtse rfsks, Many ol these rlsks ore lpptopilalely ¢overed by ihe Insurance pollcles, ano Its Ikles aro commbnlLaled lo all staff and conjultanls, Compaty law requi$ tht dlrtttots to prepare anniial atcounts that 8lve a true and lalf vlew ol the slate ol affalrs of the eornpany al thÈ yoar ond and ol Its Ilnan¢lal artlvlllÈs durln8 ihe perlod. The Trustees should: Selert sullable accounllnl pollcles and apply ihem prudenlly; Make lud8ements and estlmates Ihat are reasonable and prudent,. Prepare a¢coufits on ihe 8olnB concern basls unless It Is Inapproprlale to Presume thal the company will contlnue ID oper3110n. The dlrertoTsare responsible for keeplng proper accountln8 records that dlsc105e wlih reasonable accurncy the financlal positlon of the company to enable them to ensure that Ihe ac¢ounts comply with the Companies, Act 2006 and the charlties att¢untln8 SORP 2019. They are also responslble for safeguarding the assets ol the cofflpany and hence fof takin8 reasonable steps for the preventlon and detertlon ol fraud and other iffe8ularTlies. The company is entitled to exemption from audit for the year ended 31" Mafch 2025 both under the Companies Art 2006 and the CharStiu kt 2011; but. as a ¢harlty, It Is requlred to have Independent Scfutlny of Its attounts. The dirertors have therefore taken advanta8e of audit exemption. Thls report has been prepared ha¥in8 taken advantage of the small compafties exemptlon In the Companles A¢t 2006. Signe fgr the Trustees, Oavld Sèunderson Chaimiaft •nd trusiee Dale: 17//u/2 >- Cornpany number 06042998 Charlty nurnber 1117754 Pa8e 5 of 13
Hook Village Halls Charitable Association la company limited by guarantee and not having a share capital) Independent examinerfs report to the Trustees of Hook Village Halls I report to the charity trustees on the accounts of the Company for the year ended 31 March 2025, which are set out on the pages 7 to 13 attached. Responsibllitles and basis of report As the charity trustees of the Company land also its directors for the purposes of company lawl you are responsible for the preparation of accounts in accordance with the requirements of the Companies Act 20061.the 2006 Act'l. Having satisfled myself that the accounts of the Company 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 your charity's accounts as carried out under Section 145 of the Charitles Act I'the 2011 Act'l. In carrying out my examlnatlon I have followed the Directions given bv the Charity Commission under section 1451Sllb} of the 2011 Act. Independent examinerfs statement I have completed my examination. I confirm that no matters have come to rny attention in connection with my examination givin8 me cause to believe that: al Accounting records were not kept by the Company as required by section 386 of the 2006 Act,. or bl The accounts do not accord with those records; or cl The accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requlrement that the accounts should 8ive a 'true and fair view,, which is not a matter considered as part of the independent examination,. or dl The accounts have not been prepared In accordance with the methods and principles of the Statement of Recommended Practice for accountin8 and reporting by charities preparing their accounts in accordance with the Financial Reportin8 Standard applicable in the UK and Republic of Ireland IFRS 1021. 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. Claire Connell MA, ACA. CTA Member of the Instltute of Chartered Accountants in En8land and Wales 86 Silverdale Road Earley Reading RG6 7LT Date: 29th October 2025 Company number 06042998 Charity number 1117754 Page 6 of 13
Hook Village Halls Charitable Association {a company limited by guarantee and not having a share capital) Statement of Financial Activities including Income and Expenditure Account for the year st ended 31 March 2025 025 Restritted 202 2024 Unrestrirted Total Not Incoming and endowments from: Donations and legacies Charitable activities carried out at.. 70,569 70,569 1,600 Elizabeth Hall 96.102 S80 96.682 109.108 156,451 Hook Community Centre Other income 169.154 S81 169.735 Bank interest 6,259 6,259 ,701 275,860 Total 271.515 71.730 343.245 Expendlture on: Raisin8 funds Charitable activities 2,188 246,641 2,188 2,529 201,973 2,001 248,642 Total 248,829 2.001 250.830 204,502 Suiplus/Deficlt(-) for the year 22,686 69.729 92,415 71.358 Transfers between funds 68.670 -68,670 Net movement In fund5 91,356 1.059 92.415 71.358 Total funds brought forward 411,338 600 411.938 340.580 Total funds carrled forward 502,694 1.659 504.353 411.938 The Notes referred to above form part of these financlal statements The statement of financial activities ineludes all gains and losses reco8nised durin8 the year. All of the income and expenditure derive from continuin8 activities. Company number 06042998 Charity number 1117754 Page 7 of 13
Hook Vllla8e Halls Chatltable Asloclotlon (ft company Ilniltéd by eiiaf8nteé and not ha¥ln8 a shafe tapitall Balancè Sheet as at 31st March 2025 2025 l¢n4 Note Flxed assets Tan8ible ès5ets 122,486 54.760 c(1¢t a$3ets Debtors Prepaid expenses 8ank Interest accrued 14,600 8,479 2.963 18,431 8,348 2.991 29,770 348.134 377.904 Cash at bank and In hand 287.439 313.481 CndltO. amounts falllng due whhln on• y••r Creditors and accruals 31,614 20,726 281,867 357.178 Net Ksots 504,353 411,938 nds Called up share ¢apital Unre5trirted Income lunds io li 502,694 411.338 Restricted Income funds Totsl: Funds 12 1,659 600 So453 411,938 The Notes referr¢d to abovc fami part of these financlal stst•ments For the Ilnancial period ended on 31 Marth 2025, the Company is entitled to exemption frorn the lequirement to have an audit under the prgvlslon5 of section 477 01 the Companles Act 20061'the Actr) ielatlnA io small companles. The membets have not iequired the Company to obtaln an audlt oflts accounts for the year In question In accordance with section 476 of the Art. The Ilvstees a(knowled8e thelr responslbllS1ies for complyln8 wlth the requlrements of the Att wlth Tespect to ac¢ount5n8 records and Ihe preparatlon ol accounts. These a¢counts have been wepared in accordanqe wlth the provisions appllcable to Companles sublecl lo Ihe small companle5' regime. Approved at a meellni of the trustees held on Davld Sounderson Chairman and trustee Company Registratlon Number: . Mlchael Ward ACA Treasurer and tru51ee .6042998 Company number 06042998 Charlty number 1117754 PaBe 8 of 13
Hook Village Halls Charltable A55ociation la company limited by guarantee and not having a share capital) Notes to the accounts for the year ended 31 March 2025 Accountin8 policles a) General matter5 These accounts have been prepared in compllance with Financial Reportin8 Standard 102 and the Statement of Recommended Practice on Accounting by Charities SORP 2019 IFRS 1021, and in accordance with charity and company law in the jurisdiction of England. The Company Is a public benefit entity. b) Golnq concern The Charity manages (rather than owns) the facilities it operates. It is unlikely to generate sufficient surpluses from its current operations to replace those facilities when they need to be refurbished or replaced. It is also reliant on havin8 long-term leases at peppercorn rents at both Elizabeth Hall and Hook Community Centre to enable it to continue its operations. c) Income ond expendlture Donations are accounted for when received. All income and expenditure in furtherance of the charlS objectives is reco8nised in the period to which it relates. dj Depreclatlon Fixed assets are depreclated over their estlmated useful lives Igenerally 5 or 10 years) on the 5trai8ht line basls. ej Toxotlon As a charity, income is exempt from income and corporation taxes. Its activitie5 are exempt from value added tax {VATI. and expenditure is therefore inclusive of applicable VAT. Donatlons and le8ade5 The amounts included represent donations and 8rant incorne as follow5: 2025 2025 Unreslrirted Re5trirted 2025 Total 2024 Donation5 from Individuals Grants from Hampshire County Council Grants from Hook Parlsh Council Grants from Hart District Council Other grant income 1,315 I,ioo 600 67.554 1.315 I,ioo 600 67,554 500 6¢x) 500 1,600 70,569 70.569 Income frorn charltable activitles The amounts included represent charges for lettings, rentals and use of sports facilities from the two community halls as follows.. Elizabeth Hall Lettin85 fees Other income 84.413 12,269 96,682 97,820 11,288 109,108 Hook Community Centre Lettings fees Tenant licence fees 109,111 45.36S 15,259 169,735 100,515 43,624 12,313 156,451 Other income Company number 06042998 Charity number 1117754 Page 9 of 13
Hook Village Halls Charitable Association (a company limited by guarantee and not having a share capital) Notes to the accounts for the year ended 31 March 2025 (contlnued) Charltable expenditure 2025 2024 Operational expenses {excludin8 Staffl at: Elizabeth Hall, recurrin8 expenditure Hook Community Centre Staff costs, both facilitie5 {5ee below) Salaries 77.477 106,994 56,663 94,747 46,896 43,472 Employer National Insurance Employer Pension Contribution {NEST scheme) Independent examinerfs fees (including £100 for the preparation of the accounts) Administration expenses 846 742 630 550 15,799 248,642 5,799 201.973 Employees and trustees Employees, remuneration is disclosed in Note 4. The company had 3 {2024.' 31 part.time employees in the year. No employee was able to exert significant influence over the running of the company. No employee received total employee benefits of more than £60,000. Trustees, emoluments for service a5 trustees Trustees, travel and Sundry expenses relmbursed Fixed assets Total General Furnlture ui in Cost As at I, April 2024 Additions during the year 91,268 18.911 72,357 183,283 1,551 181,732 As at 31" March 2025 274,551 20.462 254,089 reciation As at I. April 2024 Charge for the year As at 31. March 2025 29.202 14,135 22,373 15,557 44,759 1,649 15,784 13,908 36,281 Net 31" March 2025 31" March 2024 222,486 4,678 217,808 S4,760 4.776 49,984 Company number 06042998 Charity number 1117754 Page 10 of 13
Hook Village Halls Charitable Association la company limFted by guarantee and not having a share capital) Notes to the accounts for the year ended 31 March 2025 (continued) The Company has leasehold interests at an annual peppercorn rental in Elizabeth Hall and Hook Community Centre. The lease for Elizabeth Hall runs until 2057,. and untll 2027 for Hook Community Centre, after which the property reverts to Hook Parish Council. Since the Company has not incurred any expenditure on the properties and the leases have no commercial value, those assets lincludln8 furniture and flttin8s already provldedl have been included in these accounts at nil value. The amounts included in fixed assets represent expenditure by the Company since movin8 into these facilities. 2025 2024 Debtors Lettings charges 14,600 18,431 Provision for bad debt Accrued income 14,600 18,431 Cash at bank and In hand Cambridge & Counties Bank Aldermore Business Bank 79,593 76,313 73,991 Charity Bank Lloyds Bank plc.. Instant access 5avin8s account Lloyds 32 day notice account Current account 62.321 62,321 23,245 35,817 52.169 69,320 791 50,908 48,225 Petty cash and floats 559 287,439 348,134 9. Credltors and accruals Trade and other creditors 5.937 6,159 Taxation and National Insurance. 1.320 1,690 Pension 293 Accrued expenses 6.971 860 Bonds and deposits from hlrers 8,472 8,592 Hall lettings income received ik) advance 3,521 3,425 Grants received in advance 5,100 31,614 20,726 Company numbef 06042998 Charity number 1117754 Page 11 of 13
Hook Village Halls Charitable Association (a company limited by guarantee and not having a share capital) Notes to the accounts for the year ended 31 March 2025 Icontinued) 10. Share capital The company does not have a share capital. The company has 7 member5,19 in 2024) and their individual liability towards the compan¢s debts is limited to £10 in the event of the company being wound up within 12 months of ceasing to be a Member. 11.Movements on reserves balance Artlvlties Transfers Closln balance Desi nated reserves Élizabeth Hall slnkin8 fund Elizabeth Hall general reserve Community Centre slnklng fund 50,000 50,000 30.000 30,000 54,781 20.000 34.781 loo.000 34.781 134,781 General fund Strategic reserve Retained earnin8S Reinvestment fund 44,301 180.805 15,699 18,190 60,000 22,686 221.681 86,232 86,232 1.659 Restricted funds 600 69,729 68,670 311,938 411,938 92,415 92.415 34,781 369,572 504,353 The sinkin8 fund designated reserves are for lon8-term maintenance at the two facilities. The 8eneral reserve is to support annual maintenance. The strate8ic.balance element of the General Fund is primarlly to enable recurring expendltufe to be met, should income from the facilities fall substantially. IZ.Re5trlcted Funds enin lan Transfers nrestrl Funds bal Community Centre lift project Elizabeth Hall improvements Half-term activitie5 67,604 1.865 2,261 71,730 -67,604 1,066 -799 600 -1,202 2,001 1.659 1.659 600 68,670 13. Contingent Ilabllltles Thc company had no oontingcnt liabilitie•r Jt 31 March 202512021.. none) 14. Related party transactions Rent and service charges of £14,11812024- £ 14.4451 were paid by Hook Parish Council for its offlce. Company number 06042998 Charity number 1117754 Page 12 of 13
Hook Village Halls Charltable Association la company limited by guarantee and not having a share capital) Notes to the accounts for the year ended 31 March 2025 {contlnued) 15. SOFA for the year ended 31st March 2024 2024 2024 2024 Unrestrlcted Restrlrted Total Note Incornlng and endowments from: Oonations and le8acies Charitable activities carried out at.. Elizabeth Hall Hook Community Centre Other income Bank interest Total 1,600 1,600 109,108 156,451 109.108 156,451 8,701 274,260 8,701 275,860 1,600 Expenditure on: Raising funds Charitable activitles 2,529 200.973 2,S29 201,973 1,000 Total 203.502 1.000 204,502 SurpluslDeflclt{-) for the year 70.758 600 71.358 Transfers between funds Net movement In funds 70,758 600 71,358 Total funds brought forward 340,580 340,580 Total funds carrled forward 411.338 600 411.938 Company number 06042998 Charity number 1117754 Page 13 of 13