2025-09-30-accounts

FRIENDS OF THE MOOT HALL CHARITABLE TRUST

Charity number 1127073

FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

FRIENDS OF THE MOOT HALL CHARITABLE TRUST

CONTENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

	Page
Legal and administrative information	1
Trustees Annual Report	2 - 3
Independent Examiners Report	4
Statement of Financial Activities	5
Balance Sheet	6
Notes to the financial statements	7 - 9

FRIENDS OF THE MOOT HALL CHARITABLE TRUST

LEGAL AND ADMINISTRATIVE INFORMATION FOR THE YEAR ENDED 30 SEPTEMBER 2025

Charity number 1127073 Charity address Ravenscroft St Joseph’s Abbey, Greyfriars Lane Storrington West Sussex RH20 4GJ Trustees John Lynn Theresa Blyes Michael Bentley Julie Miller Richard Wooldridge Bankers HSBC 99 High Street Chelmsford CM1 1EQ Independent Examiners Community360 Winsley's House High Street Colchester Essex, CO1 1UG

1

FRIENDS OF THE MOOT HALL CHARITABLE TRUST

TRUSTEES ANNUAL REPORT FOR THE YEAR ENDED 30 SEPTEMBER 2025

Statement of Trustee’s Responsibilities

The trustees are responsible for preparing the Trustee’s Report, and the financial statement in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in England, Wales and Norther Ireland requires Trustees to prepare financial statements for each financial year which gives a true and fair view of the state of affairs of the charity and the incoming resources and application of resources of the charity for that period.

In preparing these financial statements the Trustees are required to:

1. Select suitable accounting policies and then apply them constantly.

2. Observe the methods and principles in the charities SORP

3. Make judgements and estimates that are reasonable and prudent

4. State whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements.

5. Prepare the financial statements on the going concern basis unless it is inappropriate to presume the charity will continue in operation.

The trustees are responsible for keeping 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 1993, the Charity (Accounts Reports) Regulations 2008 and trust deed. They 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.

Trustees Report on Charitable Operations in 2024/2025 Financial Year

During the financial year the Moot Hall welcomed 396 individual paid visitors for guided tours, a number of school and youth group visits and hosted 15 weddings/civil ceremonies. The Moot Hall takes part in the national Heritage Open Weekends every year, and this year’s event was very successful with in excess of 300 visitors entering for free and enjoying all this building has to offer.

During this financial year the previous part-time Business Manager left Moot Hall and a new Business Manager was appointed and after a successful hand over has stepped into the role very well. Training is on-going. In addition, a part-time Education and Research officer has been appointed to help oversee the research and education offering at Moot Hall. The trustees express their thanks to Maldon Town Council for their continuing support of the Friends of Moot hall with grant funding.

2

FRIENDS OF THE MOOT HALL CHARITABLE TRUST

TRUSTEES ANNUAL REPORT FOR THE YEAR ENDED 30 SEPTEMBER 2025

The research volunteers continued their sterling work in transcribing records for the Moot Hall Petty Sessions for the late 19th century and the trustees invested in a searchable database in to which the transcriptions are being uploaded for future public access. Testing is now underway to ensure the robustness of the database.

The trustees were delighted to support the Business Manager and Volunteers when they attended the Essex Record Office to give a talk to a large audience on the work being conducted in the research project and thanks should be given to the Essex Record Office for their continuing support in providing assistance with documents and expertise.

Dr Richard Wooldridge Chairman

3

FRIENDS OF THE MOOT HALL CHARITABLE TRUST

LEGAL AND ADMINISTRATIVE INFORMATION FOR THE YEAR ENDED 30 SEPTEMBER 2025

I report on the accounts of Friends of The Moot Hall Charitable Trust for the year ended 30th September 2025 which are set out on pages five to nine.

Respective responsibilities of trustees and examiner

The Charity’s Trustees are responsible for the preparation of the accounts. The Charity’s Trustees consider that an audit is not required for this year (under section 144 (2) of the Charities Act 2011 (The Act) but that an independent examination is needed.

It is my responsibility to:

• Examine the accounts under section 145 of the Charities Act,

• To follow the procedures laid down in the General Directions given by the Charity Commissioners (under section 145(5)(b) of the Charities Act, and

• To state whether particular matters have come to my attention.

Basis of independent examiner’s Statement

My examination was carried out in accordance with the General Directions given by the Charity Commissioners. An examination includes a review of the accounting records kept by the Charity and a comparison of the accounts presented with those records. It also includes considerations of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently I do not express an audit opinion on the view given by the accounts.

Independent examiner’s statement

In the course of my examination, no material matters have come to my attention which gives me cause to believe that in, any material respect:

• the accounting records were not kept in accordance with section 130 of the Charities Act; or

• the accounts did not accord with the accounting records; or

• the accounts did not comply with the applicable requirements concerning the form and content of the accounts set out in the Charities (Accounts and Reports) Regulations 2008 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.

I 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.

David Courtier FMAAT AATQB for and on behalf of:

Community360 Winsley’s House, High Street, Colchester, Essex Date 13/08/2026

4

FRIENDS OF THE MOOT HALL CHARITABLE TRUST

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30 SEPTEMBER 2025

Notes Incoming resources Incoming resources from generating funds: Grants, donations and legacies 2 Charitable activities Activities for generating funds 3 Total incoming resources Resources expended Cost of generating funds: Charitable activities 4 Total resources expended Net income for the year Transfer between funds Total funds brought forward Total funds carried forward	Unrestricted funds £ 8,892 18,632	Designated funds £ - - - 1,513 1,513 (1,513) 2,000 6,125 6,612	2025 Total £ 8,892 18,632
	27,524		27,524
	22,032		23,545
	22,032		23,545
	5,492 (2,000) 32,811		3,979 - 34,956
	36,304		38,936

The notes on pages 7 - 9 form an integral part of these financial statements.

5

FRIENDS OF THE MOOT HALL CHARITABLE TRUST

BALANCE SHEET AS AT 30 SEPTEMBER 2025

Notes Current assets Cash at bank and in hand Creditors: Amounts falling due within one year 5 Net current assets Net assets Funds Designated funds 6 Unrestricted funds 6	2025 £ 43,191
	43,191 275
	42,916
	42,916
	6,612 36,304
	42,916

These accounts have been approved by the trustees and signed on their behalf by:

Signed

Date

Mr R Wooldridge Chairman

6

FRIENDS OF THE MOOT HALL CHARITABLE TRUST

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

1 Accounting policies

The principal accounting policies are summarised below. The accounting policies have been applied consistently throughout the year and the preceding year.

1.1 Basis of accounting

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement on 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 2019). (Charities SORP), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

Cash flow statements

The financial statements do not include a cash flow statement because the charity, as a small reporting entity, is exempt from the requirement to prepare such a statement under Financial Reporting Standard 1

1.2 Fund Accounting

• Unrestricted funds are avaliable for use at the discretion of the trustees in furtherance of the general objectives of the charity. These include the general and designated funds.

• Restricted funds are subject to restrictions on their expenditure imposed by the donor, or contained in the terms of a grant.

1.3 Incoming resources

All incoming resources are included in the statement of financial activities when the charity is entitled to the income and the amount can be quantified with reasonable accuracy. The following specific policies are applied to particular categories of income:

Voluntary income is received either by way of grants, donations and gifts or as contractual income in payment for services and 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.

Donated services and facilities are included at the value to the charity where this can be quantified. The value of services provided by volunteers has not been included.

Grants, including grants for the purchase of fixed assets, are recognised in full in the statement of financial activities in the year in which they are receivable.

Income from investments is included in the year in which it is receivable.

1.4 Resources expended

Expenditure is recognised on a accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, which is reported as part of the expenditure to which it relates

Costs of generating funds comprise the costs associated with attracting voluntary income and the costs of trading for fundraising purposes.

Charitable expenditure 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.

Governance costs include those costs associated with meeting the constitutional and statutory requirments of the charitable company; this includes the preparation and examination of this annual report and financial statements.

7

FRIENDS OF THE MOOT HALL CHARITABLE TRUST

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

1.5 Taxation

As a charity, the company is exempt from tax on income and gains falling within Sec 505 of the Taxes Act 1988 or Sec 256 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objectives. No tax charges have arisen in the charity.

1.6 Going Concern

The trustees of the charity deem that there are sufficient funds available to continue operating on a going concern basis for the forseeable future.

2 Donations and Legacies

Donations and Legacies
Unrestricted funds £ Donations 1,284 Grant Income 7,608 8,892 Income from charitable activities Unrestricted funds £ Hire 60 Weddings 15,585 Other income 246 Tours & visits 2,362 Bank interest 379 18,632 Resources Expended: Charitable activities Unrestricted funds £ Advertising 382 Bank Fees 78 Consumables 63 Electricity 3,530 Equipment 656 Expenses for MH - Insurance 110 Merchandise 249 Purchases of artefacts 300 Printing, postage & stationery 1,429 Professional fees 275 Refreshments 147 Rent & rates 222 Subs 100 Telephone 1,101 Wages 11,781 Water 283 Website 1,326 22,032	Designated funds £ - - - Designated funds £ - - - - - - Designated funds £ - - - - - 1,513 - - - - - - - - - - - 1,513	2025 Total £ 1,284 7,608
		8,892
		2025 Total £ 60 15,585 246 2,362 379
		18,632
		2025 Total £ 382 78 63 3,530 656 1,513 110 249 300 1,429 275 147 222 100 1,101 11,781 283 1,326
		23,545

3 Income from charitable activities

4 Resources Expended: Charitable activities

8

FRIENDS OF THE MOOT HALL CHARITABLE TRUST

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

• 5 Creditors: amounts falling due within one year

Creditors: amounts falling due within one year
Accruals	2025 Total £ 275
	275

6 Fund analysis Balance as at 01/10/2024 £ Unrestricted funds 32,812 Designated funds Project 600 /Education Fund (505) John Sandford Fund 2,500 Archive Restoration 4,130 Total designated funds 6,125 38,937	Income £ 27,524 - - -	Expenditure £ (22,032) (1,513) - - (1,513) (23,545)	Transfers £ (2,000) 4,500 (2,500) - 2,000 -	Balance as at 01/09/2025 £ 36,304 2,482 - 4,130
	-			6,612
	27,524			42,916

9