Cherhill Village Hall Registered Charity Number 1164373 Trustees, Annual Report and Accounts for the Year Ended 31 December 2023 Chthll 489• Pfjal, The Strèrt Cherta. Cakne. Wlthre. SN118XP chort Vth•ge Hal M a Re¥islwed Ch•r6ty in EWd Charity Tho. 7164373
Cherhill Village Hall Trustees Annual Report and Accounts 2023 Contents Trustees Annual Report 2023.............................................................................................. ............................. Introduction.. Objectives and Activities . Achievements and Perfomiance...... Financial Review Slruclure, Govemance and Managerrent.................... ................................................................................. R&ference and Adminislralive Details................................................................................... Declaralions.............................................................................................-............................ Independent Examinerfs Report . Statement of Financial Activrties.....................................-......................................... ........................................ Balanc8 Sheet...................................... .................................... ......................................................................,. Notes to the A¢counls........................................ A¢counling Policies................................... Analysis of Income.. Analysis of Expenditure . Tangible Fixed Assets....... Deblors............................. CdItorS and Liabilrties..................................... 13 Funds .................................................................................................................................................. 13 11 12 13 13 Page2of13
Cherhill Village Hall Trustees Annual Report 2023 Introduction The Trustees present their annLbal report and accounts covering the year ended 31$1 De¢ember 2023 together with the report of the Independent Examiner. Objectives and Activities Purpose The main purpose of the Chanty Is the provision and maintenance of a Village Hall for recreational, social and educational acbvities for the benefit of the inhabitsnls of Chethill and $urroundirbg community A¢tlvltles The Village Hall premises are availabbe for anyone to hire for recreational and leisure activities. classes. meetings or other fvnclions. In addition, events are held every year that are own to the community. The facilities are maintained w that xtivits.es and events can be camed out efficiently In a safe environment. Cherhill Village Hall is now over 40 years okl and an opportunity arose for building a new Village Hall which would better meet modem day use$. The new hall has planning permission bul must await the raising of subslanlial funds before construCtn can be9in. Land eamwrked as the sile for the new village hall was secured in 2022 and is used by the communty for communrty events. Publlc B•n•llt In setting obliveS and planning for actiV"e8. the Trustees have grven due consideratn to genoral guidance published by the Charity Commission relating to public benefit. Village Hall activit$ and publi¢ meetings including the Annual General Meeting are WKlely pUbled throughout the Village to en¢ourage parb'¢ipalion. Achievements and Perfomian¢• Cherhill Village Hall continues to te a valuable village asset. used and enjoyed by the community far beyond the parameters of the village ilseff. Booking levels at the hall have remained consistently high. Primary use was by local groups for a varth of acts.vrt including Toddler Groups, Scout Group. Gardening Club, Women's Inslitule. Theatre Group. Dance and Exercise Classes, Pilales. Yoga, and the Parish Council. The Hall has also been ularlY used for prNale functn5. community events, and fvndraising events by the CIO and other ¢hanlie$. The CIO organised a fundraising auction with the pro¢eed$ being shared jointly with Parkinson's UK. The website has been regularly updated to promote events and a¢1 as a booking facility and source of rèlevant information. In the last 12 months. the village hall website has received just over 4,600 visitors with over 3.000 of these visitors new lo the srte. The major event of the year was to brate the Coronatson of King Charles 111. Following a similar formal lo the late Queen's Diamond Jubilee ¢elebrations of the previous year, four days of entertainment and celebration were held on the Village Hall's field Isile for the new village hall). Inclement weather did nothing lo deter the community from embracing the occasion with the events being supported by nearly 900 attendees over the weekend. Safety al the Hall remains the Trustees primary concern. All heath and safety and fire prevention provisions are regularly checked. lesled and recorded and fire exb"nguishers kept up to dale. Regular eltriCal testing 1$ programmed into the annual maintenan¢e program for the hall. The Village Hall healing system has been upgraded in¢luding replacement of the old boiler, along with the inslallalion and lOCatson of a new upgfaded oil tank. A ¢onsiderable amount of lime was given lo invest'galing the possibility of a more sustsinable allernab.ve to oil. Unfortunately, no viable akernative was found Ihal would commercially meet the needs of the hall in the time available. P8ge3of 13
Cherhill Village Hall Trustees Annual Report 2023 A full upgrade of the audio and video system has been installed to meet modem standards, be accessible for all users and improve the hearing loop within the hall. The significant task of raising the fijnds required for the building of the new village hall is ongoing. Strategy meetings have been held with specialists in the constwction and architectural field lo aid in the preparation of meaningfvl grant appliCatn5. Financial Revlew The financial SuIts for the year are sel OLrt on pages 7 to 13 Hall hi remain5 the main source of incorre for the hall but was down on 2022 primarily as a sU41 of a reducbon in private bookings. Hall running and support costs (excluding maintenance, depreciab'on and occasional legal feesl were generally up on 2022 with swjnificant nse in electricity and regular services costs (Cleaning, waste mana9ement. water. insurance). The upgrades lo the heating syslem1£107581 and the audio and vHJeo syslem1£41C61 were a major cost. A grant from the National Lottery Community Fund of £3692 was successfvlly secured lo pay for the equipment involved the audio and video system upgrade. The King's Coronation Celebrations yielded net proceeds of £4164 which has been allocated lo the designated fund lo support the preparation of grant applications for the New Village Hall. The auction had net proceeds of £1168. All Income and expendrture for these events Is reported In the Hall accounts. Expenditu includes the Sha of the auction proceeds allocated to Parkinson'5 UK Pollcy on Reserv•s The Trustees aim lo maintain unreslri¢led fvnds. which are free reserves of the Charity, lo a level that equates to approximately 6 months unrestricted expenditure (excluding fundraising costs and depreciation). This will provide sufficient funds lo cover management, administr*ion. support costs and any emergencies that may anse, Major r&furbishmenl work which may anse from tim& lo brne rre than cash reserves will be funded through sp8¢1fi¢ fundraisin9 and grant appIallonS and managed through restrKted funds. Golng Concern The Trustees consider that there are no material uncertainties about the Ch8fity's ability to conbnue as a going concem. Structurn, Governance and Managem•nt Govemlng Document Cherhill Village Hall is registered with the Charity Commission as a Charitable Incorporated Organisation ICIO), Registered Number 1164373. The Charity is governed by the Constitution of Cherhill Village Hall CIO Trusteo S•lectlon The Charity Trustees are elected at an annual general meeting al which all residents of Cherhill Village of 18 years and upward are entitled to attend and vote In accordance with the constslution. In the event of a ¢a$ual vacancy among ele¢led Chanty Trustees. the Charity Trustees may appoint a Ferson who is willing to ael a$ Chanty Trustee until the ft)Ilowing annual genefal meeb"ng. Organisatlonal Stmcturn The Charity is managed by elected Trustees who meet at least 6 times a year to make decisions by way of simple majority. Conslilulional Changes or voluntary winding up or dissolution of the charity require a 75% majority. Only the Trustees have voting nghts conceming the management of the CIO. Pago4of13
Cherhill Village Hall Trustees Annual Report 2023 Rish Management The Village Hall Trustees have Consered and regularly review the range of general risks that might threaten the continuing functioning of the Hall. Adequate Insurance for publ liability. fire and theft for the hall and personal accident is in place Specific fi nsk. Covid and general health and safety risk assessments have been completed. The Trustees conser that the m)$t likely risks Can be managed with existing policies and arrangements. Reference and Administrative Detsi18 Charty name Cherhill Village Hall Registered chanty number 1164373 Chanty'$ principal address Cherhill Village Hall. The Street. Cherhill. Calne. Willshire, SN118XP Trusto0s Richard Carter Chairperson Vice Chairperson Treasurer Alan Moore David Cracknell Maggie Moore Nathan 81iss Booking Clerk Richard Catt David Grafton Rob Hylands Sharon Simmons John Spiller Nick White Declarations The Trustees dla that they have approved the Trustees, Annual Report above. Signed on behalf of the Charity's Trustees Richard Carter Chairperson Trustee David Cracknell TreaSur Trustee Page5of13
Cherhill Village Hall Independent Examinerfs Report For the Year Ended 31 December 2023 Indopondont ExamSnoVs R•port to the Trust•es of Cherhlll Vlllago Hall I repm on th8 finanGial statomonts of tho Chty fty ttr yoar endod 31 DKembor 2023 whth are set out pa$ 7t0 13. Re•p•cllv• R••pon•lbllIll of Tru•tO•• •KI Examln•T The Charrtls Trusl885 are reSp)nsIb f th6 prewaticfi d the accounts. Tr Chwity's Trustees conSer that aL#Irt 1$ not rowired fc¢ this yw ur•Jw secaKm 144 of tho chrt$ Acl 2011 I'l Charrties Act'l and that an in(pendenl 8xaminatK)n is naadad 11 is my regponsibilty lo.. examino th? accourts undw seGK¥1145 d the Chanties N£t. to follN Ihg wocoduros laNJ ¢Jown in the geTaI Directions gNen by Charity Commission lunder section 14I5Mb) of the chrt8 Ad. arKI to state whets pwiitxL9r mattws have come to my attentim. 8a•l• of Ind•p•nd•nt exmbn•rfs Ststsm•nt My examinatn was ¢arrd in acc(d wrth gornral Directions giv by the Charty Commissn. An examinalth incIje¥ a rwi•w of the accaJntrrfJ records kept by th8 Chafty a c4)mparison of Ihe account$ pr950nted with those r8¢ords. tt al80 indujes clyK18r8tn of any unuF4Jal rtems or disc105ures th8 accounts, seeking expkgnalKJns from the Truste8s cnnc8ming Y su¢ matters. The procedures undertaken do not wovide all evKlence that w11 foqured in an audrt. and conwuonlly no opnion given as to vthether the accojnls weserrt a 'tr fairf vthv aThJ tho ref i¥ limited to those mall8r$ sol out in the Statement bekrw. Ind•wnd•nt Exarnln•e• Stat•m•nt In COMaCti1 wth my •xammtw)n. rv) mattw has c¢Jmo to my attenlr which gNes me rea8(¥ cause to beIve Ihat n, Y matwial resFcI. the requiremanl$.' to keep aCcntIng records in ac£c¥danc8 wth seciion 1x1 of tho Charsties Act.. and to prepare accounts acuNd wth the UntIng recud$ aThJ CfAnply with tha acc4ymling requiremgnts of Ihe Charit8 Ad have rK)t been mel, or lo whK. in my opin. att•ntim 8trrtwkJ b8 drawn n tyder to enable a proper derstandIng of ttr accwnts to be ro8c**l. iJ'lhLLd. David Hubbard Independent Examirnr Dale b, Qt t, FE, L2 Pagè 6 of ?3
Cherhill Village Hall Statement of Financial Activities for the Year Ended 31 December 2023 Unrestricted Fund8 Restrlcted Fund$ Totsl Funds 2023 Total Funds 2022 In¢oming Resoura•8 (Nol• 2) Incom• Irorn: Donations and legacies Charitable activities Other trading activities Investments 715 8.020 24.922 3,892 4,407 8,020 24,922 20.262 8.678 18,543 Total 33.657 3,692 37.349 47,480 Reiourc•• •xpend•d {Not•31 Exp8ndlture on: Raising funds Charitable aclivilios Other 17,130 13,969 17,130 15.110 14,280 14,465 1.141 Totsl 31,100 32,241 28,748 Not In¢om•l{exp•ndlturn 2,557 2.551 5,108 18,732 Transfers be00n fvnds (4141 414 Not mov•m•nt In fund• 2,143 2.965 5,108 18,732 R•conclll•tlon of lund$: Total funds brought forward 93,628 2,865 96,493 77,761 Totsl lund• carrl•d forw•rd 95.770 5,831 101.601 96.493 Pag•7of13
Cherhill Village Hall Balance Sheet as at 31 December 2023 Unre8trlct Funds R•stricted Funds Total Funds 2023 Total Funds 2022 Flxed as••ts Tangible assets 61,576 61.576 50,864 Total flxed auots 61,576 61,576 50,864 Curr•nt as••t• Debtors and Prepayments Cash at bank and in hand 39.782 1.767 41,569 45,809 Totsl current a8••ts 39.782 1,787 41,569 45.809 Cr•dltorn and Llablllll•• Creditors and Receipts in Advance Provision for Liabilities 200 200 180 Totsl Cr•dttorn and Llabllttl 180 Total N•t Ass•ts 99,813 1,787 101.601 96.493 Fund• of th• Charlty un$tted Funds General Fund Oesignaled Funds Restricted Funds NVH Planning Audiolvisual Upgrade 90.987 4,783 90,987 4,783 93,628 1.787 4.043 1,787 4,043 2,865 Tot•1 Fund• 95.770 5,831 101,601 96,493 The financial statements are signed by the folknwing Trustees on behalf of all the Trustees. Richard Carter Chairperson Trustee David Cracknell Treasurer Trustee Dale OCTo6Érfl 201+ Page8of 13
Cherhill Village Hall Notes to the Accounts for the Year Ended 31 December 2023 Accounting Pollcles 1.1 Ba81• of A¢countlng These accounts have been prepared under Ihe historical cost convention with ilems recognised al ¢o$t or transaction value unless othefwise stated in the relevant notel$l to these accounts. The accounts have been ppared in accordance with the Financial Reporting Stsndard applicable in the United Kingdom and Republic of Ireland IFRS 1021, Charibes SORP (FRS 1021 including Update Bulletin 1 and with the Charrties Act 2011. The Chanty constitLrt8s a publ benefft entity as defined by FRS 102. 1.2 Fund Structur• Unrestricted fvnds are general funds that are available for use al the Trustee's discretion in fvrtherance of the obJe¢bves of the Charity. Reslricled funds are those donated for use in a particular aoa or for specific purposes, the use of which is reslricled lo that area or purpose. 1.3 In¢ome All incorno is included in the Statement of Financial Actsvil$ ISOFAI when the Charity becomes entitled lo the resour$,. it is probable that the Trustees will receive the resources., and the monetary value can be ffeasured with sUfficnI reliability. Income from donatsons and gffts is induded in the Statent of financial acts'vitie$ when receivable. Grants, Including grants for Ihe purchase of fixed assets, are recognised in full in the statement of financial aclivili8$ In the year In which they are receivable. 1.4 Exp•ndlturo Expenditure is reccgnised where il Is rrore likely than not that there is a legal or ¢onslruclive obligation committing the Charity to pay out resources and the amount of the obligats.on Can be measured with reasonable certainty. All cosls are all¢)ted tt) the applvble expendrture heading that aggregate similar costs lo that category. Costs of generatsng funds include costs incurred in attra¢tsng income and for joint fvndraising events the Share of the profit allocated lo Ihe other charibes. Charitable actNities expendrture compnse$ those costs incurred by Ihe Charity in the delivery of its activities and services for its benefieianes It includes both costs that tsn be allocated directly lo such acbvitie$ IHo11 Running Costs) and those costs of an Indirect nature necessary lo support them (Support Coslsl. Support costs also include all costs Involving publ accountability of the Charity and its compliance wrth regulation and good All SoUrceS expended are inclusNe of irrecoverable VAT. Page9of 13
Cherhill Village Hall Notes to the Accounts for the Year Ended 31 December 2023 1.5 Tangible Flxed Assets and Dopreciation All tangible assets costing IrKi than £100 are caprtalised. Tangible fixed assets are camed at ¢osL net of dePreCli0n and any provision for impaimient. Depreciatson is prov8(1 on tangible fixed assets so as to write off the Cost of the assets over their useful economic life in equal annual inslalments on the following bases." Freehold Land and Buildings Not depreciated Hard Landscaping (fences. gates. etcl 10 year5 Plant and Machinery 7 years Fixtures. Furniture and Equipment 5 years Depreciab'on is first charged in the lendar month following acquisitK)n or on the bringing into use of the asset, whichever is the later 1.6 Int•rn•t Roc•lv•bl• Inte$t on fund5 held on deposrt is included when eNable and the amount can be measured reliably by the Charity., this is nomally upon nolifieation of the inlere$l paid or payable by the Bank. 1.7 D•btorn Debtors (including trade debtors and loan$ rec8ivablel are N*asured on initial recognition al $6tt16menl amount after any trade discounts or affh)unt advanced by the Charity Subsequently, they are measured at the cash or other Consideratn eXted to be received. 1.8 Cr•dltor• Creditors are mSUred at settlement amounts bss any trade discounts. Pa9910of13
Cherhill Village Hall Notes to the Accounts for the Year Ended 31 December 2023 Analysls of Income Unrestrlcted Funds R•stricted Funds Total Funds 2023 Total Funds 2022 Oonatlonl and L•gacle•: Donations and Gifts 100 Club Other Donations Gifts in Kind Grants Total 715 715 690 75 10.230 9.267 3.692 3,692 715 CharStabl• A¢tlvttlM: Hall Hife Total 8.020 8.020 8,676 Oth•r Trndlng Acllvttlo•: Fund Raising Events Auction Barn Dance Special Events King'5 Coionalion Celtsbrations" Solar Panel Feed in Tariff Other Tot•l 2,691 309 2.691 309 1,626 19.435 2,337 151 19,435 2,337 151 14,613 2,275 29 Income from InvMtm•nts: Interest income Total TOTAL INCOME Oth•r Inlormatlon: Total Funds 2022 Unreslricled Funds Income Restricted Funds Income 47,480 ' Queen's Jubilee Cel&brations in 2022 Page 11 of 13
Cherhill Village Hall Notes to the Accounts for the Year Ended 31 December 2023 Analysis of Expenditure Unr68trict•d Funds R•striet•d Fund8 Total Funds 2023 Total Funds 2022 Fund Ra181ng Costs: Fund Raising Events Aucbon Barn Dance Special Events King's Coronation Celebrations" Total 1,522 1,522 336 917 15,271 15,271 13.363 Ch•rltsble Actlvltles Costs: Hall Runnlng Colts: Repairs and Maintenance Cleaning & Consumables Electricity Healing Oil Waste Collection Water and Sewage Rates Depreciatson Sub Total 875 3.153 1.103 755 394 782 875 3,153 1,103 755 998 2,664 687 1,654 324 623 2.840 782 4,153 63 Support Co•ts: Administralionlcommunication Architect & Consultsncy Fees Broadband I W-FI Insurance Legal and Accountancy Licences and Subscnpbons Sundry Expenses Survèys Sub fotal 617 617 69 318 1,351 318 1,351 822 377 1,083 2,518 348 275 86 822 377 153 256 Total Oth•r Colts: Other Expense Totsl TOTAL EXPENDITURE Other Infomiatlon: Fund Raising Costs - Auction 2023 and 2022 and Queen's Jubilee Celebrations 2022 Includes share of the proceeds allocated to the other chanties involved in the joint fund Rising events Total Funds 2022 Unrestricted FunsJ$ Expenditure Restricted Funds Expendrture 26,144 2,605 . Queen's Jubilee Celebrations in 2022 Paga 12of13
Cherhill Village Hall Notes to the Accounts for the Year Ended 31 December 2023 Tangible Flxed Assets Buildings Furnitute & Land l Fittings Heallng Sy8lwn Plant & Show Equipmfrnt Trophlo• Total Not Book Value Al 01 January 2023 Additions Disposals Depre¢ialion At 31 Decfrrnbèr 2023 39,949 4.609 4,106 6,289 17 50.864 14.864 10,758 11.7381 6.977 11.256} 9,502 (1,1591 5.130 14.1531 61,576 39,949 17 Debtors 2023 2022 Trade Debtors Prepayrnenls and Accrued Incom8 Other Debtors Total Cr•dltors and Llabllltles 2023 2022 Trade Cred¢tors Receipts in Advance Provision for Liabilities Hall Key Depo$il$ Hall Hire Dewsrts Total 1,167 177 200 180 180 Funds Broughl FOard Income Exp•ndltur• Transfern Carrled Forw•rd Unrestrlcted Fund• General Fund NVH Development Total 93,1 620 33,657 (31,100) 14.5781 4.164 414 90,987 4,783 Restrlcted Fund8 NVH Planning AudiolVi$yal Upgrade Tolal 2,865 11,0781 1631 1,787 4.043 3,692 414 414 Total Funds 96.493 101601 Page 130113