Cherhill Village Hall
Registered Charity Number 1164373
Trustees' Annual Report and Accounts for the Year Ended 31 December 2025
Cherhill Village Hall, The Street, Cherhill, Calne, Wiltshire, SN11 8XP Cherhill Village Hall is a Registered Charity in England and Wales Charity no. 1164373
Cherhill Village Hall
Trustees Annual Report and Accounts 2025
Contents
| Trustees Annual Report 2025 ............................................................................................................................ 3 |
|---|
| Introduction .................................................................................................................................................... 3 |
| Objectives and Activities ................................................................................................................................ 3 |
| Achievements and Performance .................................................................................................................... 3 |
| Financial Review ............................................................................................................................................ 4 |
| Structure, Governance and Management ...................................................................................................... 4 |
| Reference and Administrative Details ............................................................................................................ 5 |
| Declarations ................................................................................................................................................... 5 |
| Independent Examiner's Report ........................................................................................................................ 6 |
| Statement of Financial Activities ........................................................................................................................ 7 |
| Balance Sheet ................................................................................................................................................... 8 |
| Notes to the Accounts ........................................................................................................................................ 9 |
| 1. Accounting Policies............................................................................................................................... 9 |
| 2. Analysis of Income .............................................................................................................................. 11 |
| 3. Analysis of Expenditure ...................................................................................................................... 12 |
| 4. Tangible Fixed Assets ........................................................................................................................ 13 |
| 5. Debtors ............................................................................................................................................... 13 |
| 6. Creditors and Liabilities ...................................................................................................................... 13 |
| 7. Funds .................................................................................................................................................. 13 |
Page 2 of 13
Cherhill Village Hall
Trustees Annual Report 2025
Introduction
The Trustees present their annual report and accounts for the year ended 31st December 2025, along with the report of the Independent Examiner.
Objectives and Activities
Purpose
The main purpose of the Charity is to provide and maintain a Village Hall for recreational, social and educational activities that benefits the inhabitants of Cherhill and the surrounding community.
Activities
The Village Hall premises are available for hire by anyone for recreational and leisure activities, classes, meetings or other functions. Additionally, various events open to the community are held.
The facilities are maintained to ensure efficient and safe execution of the activities and events.
Cherhill Village Hall, now over 40 years old, has an opportunity for a new facility to better meet contemporary needs. The new hall has planning permission but needs significant funding to start construction. Land for the new village hall was secured in 2022 and is currently used for community events.
Public Benefit
In setting objectives and planning for activities, the Trustees have considered the general guidance published by the Charity Commission relating to public benefit. Village Hall activities and public meetings, including the Annual General Meeting, are widely publicised throughout the Village to encourage participation.
Achievements and Performance
Cherhill Village Hall remains a vital asset for the village, utilised by the local community and beyond. Booking levels have consistently remained high.
Primary users include local groups engaged in activities such as Toddler Groups, Scout Groups, Gardening Club, Women’s Institute, Theatre Group, Youth Theatre, Dance and Exercise Classes, Pilates, Yoga, and the Parish Council. The hall is also frequently used for private functions, community events, and fundraising events by the CIO and other charities.
The CIO organised three fundraising events: a barn dance, car boot sale and an auction. Proceeds from the auction were shared jointly with the Jessie May Trust.
Ensuring safety at the hall is the Trustees' primary concern. All health, safety, and fire prevention measures are regularly inspected, tested and documented. Fire extinguishers are maintained up-to-date, and regular electrical testing and solar panel inspections are included in the annual maintenance program.
Efforts to raise funds for construction of the new village hall continues.
Page 3 of 13
Cherhill Village Hall
Trustees Annual Report 2025
Financial Review
The financial results for the year are set out on pages 7 to 13. The charity generated a net surplus of £1,502 in 2025, a significant improvement on the £2,759 deficit recorded in 2024. The trustees consider this a satisfactory outcome, reflecting stable operational income, successful fundraising activities, and prudent cost management.
Total income for the year amounted to £20,729, an increase of 24% compared with 2024 (£16,750). Hall hire remains the primary source of income with an increase in 2025 of regular and private bookings. Overall expenditure was comparable to that in 2024. The trustees continue to monitor utility costs closely and are satisfied that expenditure remains proportionate to activity levels.
Fundraising events in 2025 generated a net total of £2099. Details of all related income and expenses are recorded in the Hall’s financial accounts. Spending includes the share from auction proceeds given to the Jessie May Trust. Money raised from the barn dance was allocated to the fund intended for grant applications supporting the New Village Hall.
Two savings accounts were opened to accrue interest and enhance the Hall’s income.
Policy on Reserves
The Trustees aim to maintain unrestricted funds to cover approximately six months of unrestricted expenditure (excluding fundraising costs and depreciation). This provides sufficient funds for management, administration, support costs, and emergencies.
Major refurbishment works will be funded through specific fundraising and grant applications and managed through restricted funds where appropriate.
Going concern
The Trustees consider that there are no material uncertainties about the Charity's ability to continue as a going concern.
Structure, Governance and Management
Governing Document
Cherhill Village Hall is registered with the Charity Commission as a Charitable Incorporated Organisation (CIO), Registered Number 1164373, governed by its constitution.
Trustee Selection
Charity Trustees are elected at an annual general meeting where all residents of Cherhill Village aged 18 and above can attend and vote according to the constitution. In the event of a casual vacancy, the Charity Trustees may appoint a willing person as a Trustee until the following annual general meeting.
Organisational Structure
The Charity is managed by elected Trustees who meet at least six times a year to make decisions by simple majority. Constitutional changes or voluntary winding up or dissolution of the charity require a 75% majority. Only the Trustees have voting rights concerning CIO management.
Risk Management
The Trustees have considered and regularly review general risks threatening the Hall's functioning. Adequate insurance for public liability, fire, theft, and personal accident is in place. Specific fire risk and general health and safety risk assessments have been completed. The Trustees believe the most likely risks can be managed with existing policies and arrangements.
Page 4 of 13
Cherhill Village Hall
Trustees Annual Report 2025
Reference and Administrative Details
Charity name Cherhill Village Hall Registered charity number 1164373 Charity’s principal address Cherhill Village Hall, The Street, Cherhill, Calne, Wiltshire, SN11 8XP
Trustees
Richard Carter Chairperson Alan Moore Vice Chairperson David Cracknell Treasurer Maggie Moore Booking Clerk Nathan Bliss Richard Catt David Grafton Rob Hylands Sharon Simmons John Spiller Nick White
Declarations
The Trustees declare that they have approved the Trustees’ Annual Report above.
Signed on behalf of the Charity’s Trustees
Richard Carter Chairperson Trustee
David Cracknell Treasurer Trustee
Page 5 of 13
Cherhill Village Hall
Independent Examiner's Report For the Year Ended 31 December 2025
Independent Examiner's Report to the Trustees of Cherhill Village Hall
I report on the financial statements of the Charity for the year ended 31 December 2025 which are set out on pages 7 to 13.
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 of the Charities Act 2011 (“the Charities Act”) and 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 Commission (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 general Directions given by the Charity Commission. 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 consideration of any unusual items or disclosures in the accounts and seeking explanations from the Trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair’ view, and the report is limited to those matters set out in the statement below.
Independent Examiner's Statement
In connection with my examination, no matter has come to my attention
-
which gives me reasonable cause to believe that in, any material respect, the requirements:
-
to keep accounting records in accordance with section 130 of the Charities Act; and
-
to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act have not been met; or
-
to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
David Hubbard Independent Examiner
Date
Page 6 of 13
Cherhill Village Hall
Statement of Financial Activities for the Year Ended 31 December 2025
| Incoming Resources (Note 2) Income from: Donations and legacies Charitable activities Other trading activities Investments Other Total Resources expended (Note3) Expenditure on: Raising funds Charitable activities Other Total Net income/(expenditure) Transfers between funds Net movement in funds Reconciliation of funds: Total funds brought forward Total funds carried forward |
Unrestricted Funds £ 954 10,994 8,290 492 - 20,730 3,311 15,096 - 18,406 2,323 - 2,323 94,625 96,948 |
Restricted Funds £ - - - - - - - 821 - 821 (821) - (821) 4,217 3,396 |
Total Funds 2025 £ 954 10,994 8,290 492 - 20,730 3,311 15,916 - 19,227 1,503 - 1,503 98,842 100,344 |
Total Funds 2024 £ 650 9,247 6,854 - - |
|---|---|---|---|---|
| 16,750 | ||||
| 1,702 17,807 - |
||||
| 19,510 | ||||
| (2,759) | ||||
| - | ||||
| (2,759) | ||||
| 101,601 98,842 |
Page 7 of 13
Cherhill Village Hall
Balance Sheet as at 31 December 2025
| Fixed assets Tangible assets Total fixed assets Current assets Debtors and Prepayments Cash at bank and in hand Total current assets Creditors and Liabilities Creditors and Receipts in Advance Provision for Liabilities Total Creditors and Liabilities Total Net Assets Funds of the Charity Unrestricted Funds General Fund Designated Funds Restricted Funds NVH Planning Audio/Visual Upgrade Total Funds |
Unrestricted Funds £ 53,106 53,106 - 46,561 46,561 (100) (220) (320) 99,348 90,001 6,947 96,948 |
Restricted Funds £ - - - 997 997 - - - 997 997 2,400 3,396 |
Total Funds 2025 £ 53,106 53,106 - 47,558 47,558 (100) (220) (320) 100,344 90,001 6,947 997 2,400 100,344 |
Total Funds 2024 £ 56,528 |
|---|---|---|---|---|
| 56,528 | ||||
| - 43,244 |
||||
| 43,244 | ||||
| (730) (200) |
||||
| (930) | ||||
| 98,842 | ||||
| 88,320 6,305 997 3,220 98,842 |
The financial statements are signed by the following Trustees on behalf of all the Trustees.
Richard Carter Chairperson Trustee
David Cracknell Treasurer Trustee
Date
Page 8 of 13
Cherhill Village Hall
Notes to the Accounts for the Year Ended 31 December 2025
1. Accounting Policies
1.1 Basis of Accounting
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.
The accounts have been prepared in accordance with the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102), Charities SORP (FRS 102) including Update Bulletin 1 and with the Charities Act 2011.
The Charity constitutes a public benefit entity as defined by FRS 102.
1.2 Fund Structure
Unrestricted funds are general funds that are available for use at the Trustee's discretion in furtherance of the objectives of the Charity.
Restricted funds are those donated for use in a particular area or for specific purposes, the use of which is restricted to that area or purpose.
1.3 Income
All income is included in the Statement of Financial Activities (SoFA) when the Charity becomes entitled to the resources; it is probable that the Trustees will receive the resources; and the monetary value can be measured with sufficient reliability.
Income from donations and gifts is included in the statement of financial activities when receivable.
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.
1.4 Expenditure
Expenditure is recognised where it is more likely than not that there is a legal or constructive obligation committing the Charity to pay out resources and the amount of the obligation can be measured with reasonable certainty.
All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category.
Costs of generating funds include costs incurred in attracting income and for joint fundraising events the share of the proceeds allocated to the other charities.
Charitable activities 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 (Hall Running Costs) and those costs of an indirect nature necessary to support them (Support Costs). Support costs also include all costs involving public accountability of the Charity and its compliance with regulation and good practice.
All resources expended are inclusive of irrecoverable VAT.
Page 9 of 13
Cherhill Village Hall
Notes to the Accounts for the Year Ended 31 December 2025
1.5 Tangible Fixed Assets and Depreciation
All tangible assets costing more than £100 are capitalised.
Tangible fixed assets are carried at cost, net of depreciation and any provision for impairment.
Depreciation is provided on tangible fixed assets so as to write off the cost of the assets over their useful economic life in equal annual instalments on the following bases:
Freehold Land and Buildings Not depreciated Hard Landscaping (fences, gates, etc) 10 years Plant and Machinery 7 years Fixtures, Furniture and Equipment 5 years
Depreciation is first charged in the calendar month following acquisition or on the bringing into use of the asset, whichever is the later
1.6 Interest Receivable
Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the Charity; this is normally upon notification of the interest paid or payable by the Bank.
1.7 Debtors
Debtors (including trade debtors and loans receivable) are measured on initial recognition at settlement amount after any trade discounts or amount advanced by the Charity. Subsequently, they are measured at the cash or other consideration expected to be received.
1.8 Creditors
Creditors are measured at settlement amounts less any trade discounts.
Page 10 of 13
Cherhill Village Hall
Notes to the Accounts for the Year Ended 31 December 2025
2. Analysis of Income
| Donations and Legacies: Donations and Gifts 100 Club Other Donations Gifts in Kind Grants Total Charitable Activities: Hall Hire Total Other Trading Activities: Fund Raising Events Auction Barn Dance Call My Bluff Car Boot Sale Solar Panel Feed in Tariff Total Income from investments: Interest income Total Other Income: Other TOTAL INCOME Other information: Total Funds 2024 Unrestricted Funds Income Restricted Funds Income |
Unrestricted Funds £ 600 354 - - 954 10,994 10,994 3,832 1,134 - 445 2,880 8,290 492 492 - 20,730 16,750 - |
Restricted Funds £ - - - - - - - - - - - - - - - - - |
Total Funds 2025 £ 600 354 - 954 10,994 10,994 3,832 1,134 - 445 2,880 8,290 492 492 - 20,730 |
Total Funds 2024 £ 600 50 - |
|---|---|---|---|---|
| 650 | ||||
| 9,247 | ||||
| 9,247 | ||||
| 1,817 2,091 477 2,469 |
||||
| 6,854 | ||||
| - | ||||
| - | ||||
| - | ||||
| 16,750 | ||||
Page 11 of 13
Cherhill Village Hall
Notes to the Accounts for the Year Ended 31 December 2025
3. Analysis of Expenditure
| Fund Raising Costs: Fund Raising Events Auction Barn Dance Call My Bluff Car Boot Sale Total Charitable Activities Costs: Hall Running Costs: Repairs and Maintenance Cleaning & Consumables Electricity Heating Oil Waste Collection Water and Sewage Rates Depreciation Sub Total Support Costs: Administration/Communication Architect & Consultancy Fees Broadband / Wi-Fi Insurance Legal and Accountancy Licences and Subscriptions Sundry Expenses Surveys Sub Total Total Other Costs: Other Expense Total TOTAL EXPENDITURE |
Unrestricted Funds £ 2,819 491 - - 3,311 567 3,935 1,421 1,448 336 1,040 4,078 12,826 3 - 363 1,504 - 326 74 - 2,270 15,096 - - 18,406 |
Restricted Funds £ - - - - - - - - - - - 821 821 - - - - - - - - - 821 - - 821 |
Total Funds 2025 £ 2,819 491 - - 3,311 567 3,935 1,421 1,448 336 1,040 4,898 13,646 3 - 363 1,504 - 326 74 - 2,270 15,916 - - 19,227 |
Total Funds 2024 £ 1,134 569 - - |
|---|---|---|---|---|
| 1,702 | ||||
| 686 3,635 1,158 2,386 549 867 5,048 |
||||
| 14,328 | ||||
| 439 791 329 1,441 - 422 58 - |
||||
| 3,479 | ||||
| 17,807 | ||||
| - | ||||
| - | ||||
| 19,510 |
Other information:
Fund Raising Costs - Auction 2025 and 2024 Includes share of the proceeds allocated to the other charities involved in the joint fund raising events
Total Funds 2024 Unrestricted Funds Expenditure 17,897 Restricted Funds Expenditure 1,613
Page 12 of 13
Cherhill Village Hall
Notes to the Accounts for the Year Ended 31 December 2025
4. Tangible Fixed Assets
| Buildings & Land £ Net Book Value At 01 January 2025 39,949 Additions - Disposals - Depreciation - At 31 December 2025 39,949 5. Debtors Trade Debtors Prepayments Total 6. Creditors and Liabilities Trade Creditors Receipts in Advance Provision for Liabilities Hall Key Deposits Hall Hire Deposits Total 7. Funds Brought Forward £ Unrestricted Funds General Fund 88,320 NVH Development 6,305 Total 94,625 Restricted Funds NVH Planning 997 Audio/Visual Upgrade 3,220 Total 4,217 Total Funds 98,842 |
Buildings & Land £ Net Book Value At 01 January 2025 39,949 Additions - Disposals - Depreciation - At 31 December 2025 39,949 5. Debtors Trade Debtors Prepayments Total 6. Creditors and Liabilities Trade Creditors Receipts in Advance Provision for Liabilities Hall Key Deposits Hall Hire Deposits Total 7. Funds Brought Forward £ Unrestricted Funds General Fund 88,320 NVH Development 6,305 Total 94,625 Restricted Funds NVH Planning 997 Audio/Visual Upgrade 3,220 Total 4,217 Total Funds 98,842 |
Furniture / Fittings Heating System Plant & Equipment Show Trophies Total £ £ £ £ 4,631 7,962 3,968 17 56,528 1,477 - - - 1,477 - - - - - (2,204) (1,536) (1,159) - (4,898) 3,904 6,426 2,810 17 53,106 2025 2024 £ £ - - - - - - 2025 2024 £ £ - 680 100 50 220 200 - - 320 930 Income Expenditure Transfers Carried Forward £ £ £ £ 20,730 (18,406) (642) 90,001 - - 642 6,947 20,730 (18,406) - 96,948 - - - 997 - (821) - 2,400 - (821) - 3,396 |
Furniture / Fittings Heating System Plant & Equipment Show Trophies Total £ £ £ £ 4,631 7,962 3,968 17 56,528 1,477 - - - 1,477 - - - - - (2,204) (1,536) (1,159) - (4,898) 3,904 6,426 2,810 17 53,106 2025 2024 £ £ - - - - - - 2025 2024 £ £ - 680 100 50 220 200 - - 320 930 Income Expenditure Transfers Carried Forward £ £ £ £ 20,730 (18,406) (642) 90,001 - - 642 6,947 20,730 (18,406) - 96,948 - - - 997 - (821) - 2,400 - (821) - 3,396 |
Furniture / Fittings Heating System Plant & Equipment Show Trophies Total £ £ £ £ 4,631 7,962 3,968 17 56,528 1,477 - - - 1,477 - - - - - (2,204) (1,536) (1,159) - (4,898) 3,904 6,426 2,810 17 53,106 2025 2024 £ £ - - - - - - 2025 2024 £ £ - 680 100 50 220 200 - - 320 930 Income Expenditure Transfers Carried Forward £ £ £ £ 20,730 (18,406) (642) 90,001 - - 642 6,947 20,730 (18,406) - 96,948 - - - 997 - (821) - 2,400 - (821) - 3,396 |
Furniture / Fittings Heating System Plant & Equipment Show Trophies Total £ £ £ £ 4,631 7,962 3,968 17 56,528 1,477 - - - 1,477 - - - - - (2,204) (1,536) (1,159) - (4,898) 3,904 6,426 2,810 17 53,106 2025 2024 £ £ - - - - - - 2025 2024 £ £ - 680 100 50 220 200 - - 320 930 Income Expenditure Transfers Carried Forward £ £ £ £ 20,730 (18,406) (642) 90,001 - - 642 6,947 20,730 (18,406) - 96,948 - - - 997 - (821) - 2,400 - (821) - 3,396 |
Furniture / Fittings Heating System Plant & Equipment Show Trophies Total £ £ £ £ 4,631 7,962 3,968 17 56,528 1,477 - - - 1,477 - - - - - (2,204) (1,536) (1,159) - (4,898) 3,904 6,426 2,810 17 53,106 2025 2024 £ £ - - - - - - 2025 2024 £ £ - 680 100 50 220 200 - - 320 930 Income Expenditure Transfers Carried Forward £ £ £ £ 20,730 (18,406) (642) 90,001 - - 642 6,947 20,730 (18,406) - 96,948 - - - 997 - (821) - 2,400 - (821) - 3,396 |
Furniture / Fittings Heating System Plant & Equipment Show Trophies Total £ £ £ £ 4,631 7,962 3,968 17 56,528 1,477 - - - 1,477 - - - - - (2,204) (1,536) (1,159) - (4,898) 3,904 6,426 2,810 17 53,106 2025 2024 £ £ - - - - - - 2025 2024 £ £ - 680 100 50 220 200 - - 320 930 Income Expenditure Transfers Carried Forward £ £ £ £ 20,730 (18,406) (642) 90,001 - - 642 6,947 20,730 (18,406) - 96,948 - - - 997 - (821) - 2,400 - (821) - 3,396 |
|---|---|---|---|---|---|---|---|
| (18,406) | 96,948 | ||||||
| - (821) |
997 2,400 |
||||||
| (821) | 3,396 | ||||||
| 98,842 | 20,730 | (19,227) | - | 100,344 |
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