Annual Re ort and Unaudited Financial Statements of Box rove Villa e Hall & Communi Centre CIO th for the Year Ended 30 June 2025 rove Ifilla e Hall & Commun" Centre CIO Contents of the Financial Statements for the Year Ended 30th June 2025 Page Legal Infomiation Report of the Trustees Receipts and Payments Accounts Statement of Assets and Liabilitie5 Notes to the Financial Statements Independent Examinerfs Report io Bo rove Willa e Hall & Commun" Centre CIO Le I Inforniation for the Year Ended 30th June 2025 TRusfEES: Doreen Johnstone Sylvia St Aubyn Hubbard Michael Tudor Jane Barnes Henry Potter lan Wilson REGISTERED ADDRESS: THE STREET BOXGROVE CHICHESTER WEST SUSSEX P018 OEE REGisfERED CHARITY NUMBER: 1167340 INDEPENDEKf EXAMINER: 84Bookkeeping Ltd l Lincoln House City Fields Business Park Chichester Fields Way Tangmere Chichester West Sussex P020 2FS Pagel I rove Villa e Hall & Commun" Centre CIO Re rt of the Trustee5 for the Year Ended 30 June 2025 The trustees present their report with the financial statements for the year ended ￿ June 2025. sfRUCtURE. GOVERNANCE AND MANAGEMENT The charity is controlled by its constitution document, a deed of trust, which constitutes a Charitable Incorporated Organisation ICIOI. The charity is operated by a management and fundraising committee. CONsllTirnON. OBJECTS AND PRINCIPAL AcnvmES The Charitable Trust is constituted by a Trust Deed conveyance dated 11 April 1932. a5 amended by an order of the Minister of education dated 24 June 1960, and a scheme of the Charity Commissioners dated 10th Ih September 2003. The Charity was registered on 29 October 1963 as Boxgrove Village Hall and Community Centre. Registered Charity No. 305348. On 25 May 2016 a Charitable Incorporated Organisation {the CIO). Registered No. 1167340. with the same charitable purposes as the previous charity. was formed to assume the a55ets and liabilities of Boxgrove Village Hall and Community Centre with effert from i#July 2016. The previous charity, No. 305348 has been removed from the Charity Commission Register. The charity 's objects and principal activities. having due regard to the Trustees duty sn Section 17{5) of the 2011 Charities Act concerning public benefit, during the year were as follows- l. To ensure the continued availability of the village hall for members of the Boxgrove Community. 2. Letting the Villa8e Hall to local users for community activities. The objectives of the Boxgrove Village Hall & Community Centre CIO are to establish and maintain or a55iSt in establishing and maintaining a multi-function vibrant village hall in Boxgrove Civil Parish for the benefit of the neighbourhood and other members of the public who desire to have use of the facilities. 8oxgrove Village Hall & Community Centre CIO has the additional purpose of providing or helpin8 to provide facilities for the advancement of education and in the interest of social welfare. for recreation and leisure time (Kcupation so as to improve the conditions of life for the inhabttants of Boxgrove Civil Parish and neighbourin8 communities. The policies adopted in furtherance of these objects are to encourage the use of the hall by provision and maintenance of the facilities for use both by individual members of the community and by clubs and societies. In following these objettives. the trustees have had regard to the guidance issued by the Charity Commission. Public benefft The trustees of Boxgrove Village Hall and Community Centre CIO have complied with their duty as stated in th their public benefit statement for year ended 30 June 2025. The trustees have achieved their purpose through education- the advancement of health- community development: amateur sport and other charitable purposes. Children, young people, older people and the general public have benefited from the open spaces. the human resources the equipment, and the hall and its facilities. Page12 Bo rove Willa e Hall & Communi Centre CIO Re rt of the Trustee5 for the Year Ended 30th June 2025 ACHIEVEMENT AND PERFORMANCE Review of ArtivltSe5 Boxgrove Village Hall & Community Centre continues to be a popular hall for all round use. from health and well-bein8 functions to children's parties and weddings. At monthly meetings issues that the trustees are responsible for have been addressed where possible and achieved with due diligence to the time available. More time needs to be spent discussing planning for forthcoming events and to recruit teams of volunteers and potential new trustees to achieve these aims. The Boxgrove Village Hall webslte. continues to T￿1ve an increasing number of booking enquiries and the hall management continues to explore more opportunities to work in partnership with other charities and parishes for benefit of the community. Risk Management The trustees have assessed the major risks to which the charity is exposed and are satisfied that systems are in place to mitigate exposure to the risks. The hall reserves remain secure with no need to use the rnonies to c(wer operational overheads. TRusfEES The following Trustees held office during the whole of the period from l July 2024 to the date of this report:_ Jane Barnes. Sylvia St Aub￿ Hubbard. Doreen Johnstone, Henry Potter, Michael Tudor and lan Wilson. FINANaAL REVIEW Financial ststement and review At the year end 30 June 2025, the village hall is in a healthy financial state with reserves in excess of £15,(KKI. The income from hall hire has been stable in this period and currently bookings are on target. The key objectives of the charity are to allow use of the village hall forthe local community with as minimal hire charge as possible. Each case is reviewed on an individual basis so that no resident is denied use of the hall because of financial hardship. Post funeral receptions are organised free of charge to the residents of Boxgrove and its surrounding area. Hall hire is the hall's primary source of income and the mix of bookings not only financially supports Boxgrove Village Hall & Community Centre CIO but allows many other events to be made available to the community free of charge. Durin8 the period the hall has continued to work in partnership and collaborate positively with the wider community. The hall provides a comprehensive course of sessions that supports education, craft. culture, dance. theatre. health and well-being. Children's parties remain a firm favourite. The accounts are run on a receipts and payments (cash accounting) basis as the village hall is not a charitable company. and has less than £250,OLX) of gr055 income and total expenditure. The trustees, management committee felt that utilising cash accounting is more easily understood by all trustees and is an important factor for the transparency of the village hall. Page13 rove Willa e Hall & Communi Centre CIO Re rt of the Trustees for the Year Ended 30th June 2025 The Treasurer is principally responsible for the financial management of the hall. working closely with the Hall Manager. Financial reports are presented at each Management meeting so that everyone is aware of the financial stabilwty of the hall. All committee members are encouraged to contribute to the financial management of the hall. Although the hall remains financially artive the trustees recognise the need to manage both income and expenditure in the light of ongoing financial challenges as demonstrated by the current economic situation. The management committee take seriously the need to work to budget and also to implement a maintenance budget forecast and reserves policy to ensure the hall remains structurally sound and in good decorative order, APPROVED BY ORDER OF THE BOARD OF TRUSTEES AND SIGNED ON rrs BEHALF BY: Name '. ¥4 Date . Page14 Bo rove Villa e Hall & Commun" Centre CIO Re rt of the Trustees for the Year Ended 30 June 2025 TRUSTEES RESPONSIBIUTY STATEMENT The trustees are responsible for keeping proper accounting records which are sufficient to show and explain the Charitys transactions and to di5c105e with reasonable accuracy at any time the financial position of the Charity, and to enable them to ensure that any statements of account comply with the requirements of the Charity (Accounts and Reports) Regulations 2008 and the Charities Act 2011. They are also responsible for safeguarding the assets of the Charity and hence for taking reasonable steps for the prevention and detertion of fraud and other irregularities. RESERVE5 POUCY The trustees seek to retain sufficient general reserves that are deemed necessary to fund the on*oing day-to - day operations of the charty. All monies received for designated or restricted purposes are shown in separate funds in the accounts. APPROVED BY ORDER OF THE BOARD OF TRUSTEES AND SIGNED ON fTS BEHALF BY: Name . Date . Pagel 5 rove Willa e Hall & Communi Centre CIO Recei ts and Pa ments Account for the Year Ended 30 June 2025 Total 2025 Total 2024 Notes Re￿IPtS Grants Incoming resources from generated funds Voluntary income Activities for generating funds Investment income Incoming resources from tharitable activities Charitable £0 £0 £4,700 £3,262 £155 £0 £1,130 £160 £56,743 £44,880 Total incoming resources £64,860 £46.170 Payments Costs of generatlng funds Costs of generating voluntary income £0 £0 Charitable artivities Charitable Governance costs Other resources expended Asset purchases Totsl resource5 expended £S5,560 £4,417 £906 £0 £43,620 £2.749 £1.271 £0 £60.883 £47.640 Net receipts/(payments) £3.977 £{1.470) Reconciliation of Bank and Cash Balances Total cash funds brought forward Purchase of fixed assets/Non-cash adjustments Total funds carried forward £10,588 £1,724 £16,289 £15,112 £{3,054) £10,588 The notes form part of these financial statements Page16 Bo rove Villa e Hall & Communi Centre CIO Statement of Assets and Liabilities for the Year Ended 30th June 2025 30th June 2025 30th June 2024 Notes Monetsry Assets Tangible assets £864,950 £864,950 Cash Funds Cash at bank and in hand £16,289 £10,588 Current Assets Stocks Other debtors £0 £1,003 £882,242 £0 £3.888 £879,426 Liabilities Other creditors £297 £1,459 Total Liabilities £297 £1.455 £891,945 £877.967 The financial statements were approved by the Trustees on their behalf bv". and were signed on The notes form part of these financial statements Page17 Box rove Villa e Hall & Communi Centre CIO Notes to the Financial Statements for the Year Ended 30 June 2025 ACCOUNTING POLICIES Basls of preparfng the financial statements The financial statements have been prepared on the receipts and payments basis, under the historical c05t convention. and include the results of the charity's operations. The financial statements have been prepared in accordance with applicable accounting standards. the Charities Act 2011. Charities IAccounts and Reports) Regulations 2(N)8. Statement of Recommended Practice on Accounting and Reporting by Charities SORP IFRS 10 2). Receipts Voluntary income and donations are accounted for as they are received. The related tax credit on gift aid donations is accounted for when received. Grants are included when the charity has received them and has unconditional entitlement to the resources. Investment income is included in the accounts when received. All other income is recognised when it is received. All incoming resources are accounted for gross. with a550ciated costs included in dirett charitable expenditure. No permanent endowments or material legacies were received in the year. Payments All expenditure is generally recogni5ed when it is incurred. All expenditure is accounted for gross. Other resources expended include expenditure on management and administration of the charity, not directly related to charitable activities or fundraising ventures. Governance costs include the cost of the preparation and independent examination of the statutory accounts. together with associated accountancy services. Taxation The charity is exempt from tax on its charitable activities. Funds Unrestricted funds are general funds which can be used for the charitable objectives at the discretion of the trustees. Restricted funds are money reserved for designated restricted purposes within the objects of the charity. Pension costs and other post-retirement beneffts The charity operates a defined contribution pension scheme. Contributions payable to the charity's pension scheme are charged to the Receipts and Payments Account in the period to which they relate. Page 18 rove Villa e Hall & Commun" Centre CIO Notes to the financial Statements for the Year Ended 30th June 2025 TRUSTEES AND OTHER RELATED PARTIES No payments were made to trustees or any persons connerted with them during this financial year. No material transaction took place between the organisation and a trustee or any person connerted with them. STAFF COSTS 2025 £29,147 £421 £29.568 2024 £18,799 £296 £19.095 Wage5 and Salaries Other pension costs TANGIBLE FIXED ASSETS Freehold property Plant and n7achlnery Fixtures and ffttln8s Computer equipment Totals COST At l July 2024 Additions Disposals At 30 June 2025 £803,659 £0 £0 £803,659 £8,172 £0 £0 £8,172 £51,421 £0 £0 £51,421 £1,698 £0 £0 £1,698 £864,950 £0 £0 £864,950 NET BOOK VAWE At 30June 2025 At 30 June 2024 L803.659 £803,659 £8.172 £8,172 £51,421 £51,421 £1.698 £1,698 £864.950 £864,950 Freehold land and buildings comprise the cost of the construction of the Village Hall and the car park. PUBUC BENEFIT The trustees acknowledge their requirement to demonstrate clearly that the charity must have charitable purposes. or aims" that are for the public benefrt. Detsils of how the charity has achieved this are provided in the Trustees Report. The Trustees confirm that they have paid due regard to the Charity Commission guidan on public benefit before deciOin8 what activities the charity should undertake. Page19 Inde ndent Examlnerfs Re rt to the Trustees of Bo Centre CIO )ve Will e Hall & Commun" for the Year Ended 30th June 2025 I report on the accounts of the charity for the Year Ended 30 June 2025, which are set out on pages 6 to 9. Respectfve re5ponslbllltles ol trustees arKI examlner The trustees are responsible for the preparation of the accounts. The charity's trustee5 consider that an audit is not required for this year under section 144(2} of the Ch3rities Act 2011 (the 2011 Att) and that an independent examination is needed. It is my responsibility to: examine the accounts under sertion 145 of the 2011 Act to follow the procedures laid down in the general Directions given bythe Charity Commission (under sertion 145151(bl of the 2011 Act, and to state whether rnatters have come to my attention. Basts of Independent examlnerfs statement My examination was carried out in accordance with general Directions given by the Charity Comrni5sion. 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 15 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 ststement In connertion with my examination. matter has come to my attention which gives me reasonable cause to believe that in. any material respect. the requirements". 1.1 to keep accounting records in accordance with section 130 of the 2011 Art; and 1.2 to prepare accounts which accord with the accounting records and comply with the accounting requirements of the 2011 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. Daniel Akerman CIMA Cert BA B48ookkeeping Limited l Lincoln House. City Fields Business Park. City Fields Way, Tangmere, Chichester. England, P020 2FS Page | 10 ## **Annual Report and Unaudited Financial Statements of** ## **Boxgrove Village Hall & Community Centre CIO** **for the Year Ended 30th June 2025** **Boxgrove Village Hall & Community Centre CIO** ## **Contents of the Financial Statements** **for the Year Ended 30th June 2025** ||Page| |---|---| |Legal Informaton|1| |Report of the Trustees|2| |Receipts and Payments Accounts|6| |Statement of Assets and Liabilites|7| |Notes to the Financial Statements|8| |Detailed Statement of Receipts and|10| |Payments|| |Independent Examiner’s Report|12| ## **Boxgrove Village Hall & Community Centre CIO** ## **Legal Informaton** ## **for the Year Ended 30th June 2025** ## **TRUSTEES:** Doreen Johnstone Sylvia St Aubyn Hubbard Michael Tudor Jane Barnes Henry Potter Ian Wilson **REGISTERED ADDRESS:** THE STREET BOXGROVE CHICHESTER WEST SUSSEX PO18 0EE **REGISTERED CHARITY NUMBER:** 1167340 **INDEPENDENT EXAMINER:** B4Bookkeeping Ltd 1 Lincoln House City Fields Business Park Chichester Fields Way Tangmere Chichester West Sussex PO20 2FS Page | 1 ## **Boxgrove Village Hall & Community Centre CIO** ## **Report of the Trustees** ## **for the Year Ended 30th June 2025** The trustees present their report with the financial statements for the year ended 30[th] June 2025. ## **STRUCTURE, GOVERNANCE AND MANAGEMENT** The charity is controlled by its constitution document, a deed of trust, which constitutes a Charitable Incorporated Organisation (CIO). The charity is operated by a management and fundraising committee. ## **CONSTITUTION, OBJECTS AND PRINCIPAL ACTIVITIES** The Charitable Trust is constituted by a Trust Deed conveyance dated 11[th] April 1932, as amended by an order of the Minister of education dated 24[th] June 1960, and a scheme of the Charity Commissioners dated 10th September 2003. The Charity was registered on 29[th] October 1963 as Boxgrove Village Hall and Community Centre, Registered Charity No. 305348. On 25[th] May 2016 a Charitable Incorporated Organisation (the CIO), Registered No. 1167340, with the same charitable purposes as the previous charity, was formed to assume the assets and liabilities of Boxgrove Village Hall and Community Centre with effect from 1[st] July 2016. The previous charity, No. 305348 has been removed from the Charity Commission Register. The charity 's objects and principal activities, having due regard to the Trustees duty in Section 17(5) of the 2011 Charities Act concerning public benefit, during the year were as follows: 1. To ensure the continued availability of the village hall for members of the Boxgrove Community. 2. Letting the Village Hall to local users for community activities. The objectives of the Boxgrove Village Hall & Community Centre CIO are to establish and maintain or assist in establishing and maintaining a multi-function vibrant village hall in Boxgrove Civil Parish for the benefit of the neighbourhood and other members of the public who desire to have use of the facilities. Boxgrove Village Hall & Community Centre CIO has the additional purpose of providing or helping to provide facilities for the advancement of education and in the interest of social welfare, for recreation and leisure time occupation so as to improve the conditions of life for the inhabitants of Boxgrove Civil Parish and neighbouring communities. The policies adopted in furtherance of these objects are to encourage the use of the hall by provision and maintenance of the facilities for use both by individual members of the community and by clubs and societies. In following these objectives, the trustees have had regard to the guidance issued by the Charity Commission. ## **Public benefit** The trustees of Boxgrove Village Hall and Community Centre CIO have complied with their duty as stated in their public benefit statement for year ended 30[th] June 2025. The trustees have achieved their purpose through education; the advancement of health; community development; amateur sport and other charitable purposes. Children, young people, older people and the general public have benefited from the open spaces, the human resources the equipment, and the hall and its facilities. Page | 2 **Boxgrove Village Hall & Community Centre CIO** ## **Report of the Trustees** ## **for the Year Ended 30th June 2025** ## **ACHIEVEMENT AND PERFORMANCE** ## **Review of Activities** Boxgrove Village Hall & Community Centre continues to be a popular hall for all round use, from health and well-being functions to children’s parties and weddings. At monthly meetings issues that the trustees are responsible for have been addressed where possible and achieved with due diligence to the time available. More time needs to be spent discussing planning for forthcoming events and to recruit teams of volunteers and potential new trustees to achieve these aims. The Boxgrove Village Hall website, continues to receive an increasing number of booking enquiries and the hall management continues to explore more opportunities to work in partnership with other charities and parishes for benefit of the community. ## **Risk Management** The trustees have assessed the major risks to which the charity is exposed and are satisfied that systems are in place to mitigate exposure to the risks. The hall reserves remain secure with no need to use the monies to cover operational overheads. ## **TRUSTEES** The following Trustees held office during the whole of the period from 1[st] July 2024 to the date of this report:Jane Barnes, Sylvia St Aubyn Hubbard, Doreen Johnstone, Henry Potter, Michael Tudor and Ian Wilson. ## **FINANCIAL REVIEW** ## **Financial statement and review** At the year end 30 June 2025, the village hall is in a healthy financial state with reserves in excess of £15,000. The income from hall hire has been stable in this period and currently bookings are on target. The key objectives of the charity are to allow use of the village hall for the local community with as minimal a hire charge as possible. Each case is reviewed on an individual basis so that no resident is denied use of the hall because of financial hardship. Post funeral receptions are organised free of charge to the residents of Boxgrove and its surrounding area. Hall hire is the hall’s primary source of income and the mix of bookings not only financially supports Boxgrove Village Hall & Community Centre CIO but allows many other events to be made available to the community free of charge. During the period the hall has continued to work in partnership and collaborate positively with the wider community. The hall provides a comprehensive course of sessions that supports education, craft, culture, dance, theatre, health and well-being. Children’s parties remain a firm favourite. The accounts are run on a receipts and payments (cash accounting) basis as the village hall is not a charitable company, and has less than £250,000 of gross income and total expenditure. The trustees’ management committee felt that utilising cash accounting is more easily understood by all trustees and is an important factor for the transparency of the village hall. Page | 3 ## **Boxgrove Village Hall & Community Centre CIO** ## **Report of the Trustees** ## **for the Year Ended 30th June 2025** The Treasurer is principally responsible for the financial management of the hall, working closely with the Hall Manager. Financial reports are presented at each Management meeting so that everyone is aware of the financial stability of the hall. All committee members are encouraged to contribute to the financial management of the hall. Although the hall remains financially active the trustees recognise the need to manage both income and expenditure in the light of ongoing financial challenges as demonstrated by the current economic situation. The management committee take seriously the need to work to budget and also to implement a maintenance budget forecast and reserves policy to ensure the hall remains structurally sound and in good decorative order. ## **APPROVED BY ORDER OF THE BOARD OF TRUSTEES AND SIGNED ON ITS BEHALF BY:** **Name :** **Date :** Page | 4 ## **Boxgrove Village Hall & Community Centre CIO** ## **Report of the Trustees** ## **for the Year Ended 30th June 2025** ## **TRUSTEES RESPONSIBILITY STATEMENT** The trustees are responsible for keeping proper accounting records which are sufficient to show and explain the Charity’s transactions and to disclose with reasonable accuracy at any time the financial position of the Charity, and to enable them to ensure that any statements of account comply with the requirements of the Charity (Accounts and Reports) Regulations 2008 and the Charities Act 2011. 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. ## **RESERVES POLICY** The trustees seek to retain sufficient general reserves that are deemed necessary to fund the on-going day-to - day operations of the charity. All monies received for designated or restricted purposes are shown in separate funds in the accounts. ## **APPROVED BY ORDER OF THE BOARD OF TRUSTEES AND SIGNED ON ITS BEHALF BY:** **Name :** ## **Date :** Page | 5 ## **Boxgrove Village Hall & Community Centre CIO** ## **Receipts and Payments Account** ## **for the Year Ended 30th June 2025** |**Notes**
**Total**
**2025**
**Receipts**
**Grants**
£0
**Incoming resources from generated funds**
Voluntary income
£4,700
Actvites for generatng funds
£3,262
Investment income
£155
**Incoming resources from charitable actvites**
Charitable
£56,743
**Total incoming resources**
**£64,860**
**Payments**
**Costs of generatng funds**
Costs of generatng voluntary income
£0
**Charitable actvites**
Charitable
£55,560
Governance costs
£4,417
Other resources expended
£906
Assetpurchases
£0
**Total resources expended**
**£60,883**
**Net receipts/(payments)**
**£3,977**
**Reconciliaton of Bank and Cash Balances**
Total cash funds brought forward
£10,588
Purchase of fxed assets/Non-cash adjustments
£1,724|**Total**
**2024**
£0
£0
£1,130
£160
£44,880| |---|---| ||**£46,170**
£0
£43,620
£2,749
£1,271
£0| ||**£47,640**
**£(1,470)**
£15,112
£(3,054)| |**Total funds carried forward**
**£16,289**|**£10,588**| The notes form part of these financial statements Page | 6 ## **Boxgrove Village Hall & Community Centre CIO** ## **Statement of Assets and Liabilites** ## **for the Year Ended 30th June 2025** |**Notes**
**Monetary Assets**
Tangible assets
5
**Cash Funds**
Cash at bank and in hand
**Current Assets**
Stocks
Other Debtors
**Liabilites**
Other creditors
**Total Liabilites**||£297|**30th June**
**2025**
£864,950
£16,289
£0
£1,003|£1,459|**30th June**
**2024**
£864,950
£10,588
£0
£3,888| |---|---|---|---|---|---| ||||**£882,242**
£297||**£879,426**
£1,459| ||||||| ||||**£891,945**||**£877,967**| ||||||on| |The fnancial statements were approved by the Trustees on
their behalf by:|||and were signed||| ||||||| The notes form part of these financial statements Page | 7 **Boxgrove Village Hall & Community Centre CIO** ## **Notes to the Financial Statements** ## **for the Year Ended 30th June 2025** ## **1. ACCOUNTING POLICIES** ## **Basis of preparing the financial statements** The financial statements have been prepared on the receipts and payments basis, under the historical cost convention, and include the results of the charity's operations. The financial statements have been prepared in accordance with applicable accounting standards, the Charities Act 2011, Charities (Accounts and Reports) Regulations 2008, Statement of Recommended Practice on Accounting and Reporting by Charities SORP (FRS 10 2). ## **Receipts** Voluntary income and donations are accounted for as they are received. The related tax credit on gift aid donations is accounted for when received. Grants are included when the charity has received them and has unconditional entitlement to the resources. Investment income is included in the accounts when received. All other income is recognised when it is received. All incoming resources are accounted for gross, with associated costs included in direct charitable expenditure. No permanent endowments or material legacies were received in the year. ## **Payments** All expenditure is generally recognised when it is incurred. All expenditure is accounted for gross. Other resources expended include expenditure on management and administration of the charity, not directly related to charitable activities or fundraising ventures. Governance costs include the cost of the preparation and independent examination of the statutory accounts, together with associated accountancy services. ## **Taxation** The charity is exempt from tax on its charitable activities. ## **Funds** Unrestricted funds are general funds which can be used for the charitable objectives at the discretion of the trustees. Restricted funds are money reserved for designated restricted purposes within the objects of the charity. ## **Pension costs and other post-retirement benefits** The charity operates a defined contribution pension scheme. Contributions payable to the charity’s pension scheme are charged to the Receipts and Payments Account in the period to which they relate. Page | 8 ## **Boxgrove Village Hall & Community Centre CIO** ## **Notes to the Financial Statements** ## **for the Year Ended 30th June 2025** ## **2. TRUSTEES AND OTHER RELATED PARTIES** No payments were made to trustees or any persons connected with them during this financial year. No material transaction took place between the organisation and a trustee or any person connected with them. |**3.**
**STAFF COSTS**
Wages and salaries
Other pension costs|**2025**
**2024**
£29,147
£18,799
£421
£296| |---|---| ||**£29,568**
**£19,095**| ## **4. TANGIBLE FIXED ASSETS** |**COST**
At 1 July 2024
Additons
Disposals
At 30 June 2025
**NET BOOK VALUE**
At 30 June 2025
At 30 June 2024|**Freehold**
**property**
**Plant and**
**machinery**
**Fixtures and**
**ftngs**
**Computer**
**equipment**
**Totals**
£803,659
£8,172
£51,421
£1,698
£864,950
£0
£0
£0
£0
£0
£0
£0
£0
£0
£0| |---|---| ||£803,659
£8,172
£51,421
£1,698
£864,950| ||**£803,659**
**£8,172**
**£51,421**
**£1,698**
**£864,950**
£803,659
£8,172
£51,421
£1,698
£864,950| Freehold land and buildings comprise the cost of the construction of the Village Hall and the car park. ## **5. PUBLIC BENEFIT** The trustees acknowledge their requirement to demonstrate clearly that the charity must have charitable purposes, or "aims" that are for the public benefit. Details of how the charity has achieved this are provided in the Trustees Report. The Trustees confirm that they have paid due regard to the Charity Commission guidance on public benefit before deciding what activities the charity should undertake. Page | 9 ## **Boxgrove Village Hall & Community Centre CIO** ## **Detailed Statement of Receipts and Payments for the Year Ended 30th June 2025** |**Receipts**
**Grants**
**Voluntary income**
Donatons
**Actvites for generatng funds**
Fund raising actvites - Community
Fund
**Investment income**
Bank interest
**Incoming resources from charitable actvites**
Hall Hire
£39,814
Kitchen Hire
£42
Regular Hire
£7,045
Weddings
£9,843
**Total incoming resources**
**Payments**
**Costs of generatng voluntary income**
Fundraising costs
**Charitable Actvites**
Wages & Social Security
Staf Entertainment
Council Tax & water
Council Tax
£597
Water
£2,006
Insurance
Light and heat
Kitchen/hall supplies
Equipment
£2,055
Printng, postage & statonary
£91
Cleaning
Hall actvites
Events
£1,754
Subsistence
£0
Subscriptons
Licences
Legal fees
Advertsing & Marketng
Repairs & maintenance
Waste disposal
**Carried forward**|**Total**
**2025**
**£0**
**£4,700**
**£3,262**
**£155**
£31,694
£225
£7,077
£5,884
**£56,744**
**£64,861**
**£0**
**£29,147**
**£0**
£404
**£2,603**
£1,505
**£1,271**
**£7,058**
£672
**£2,146**
£148
**£3,626**
£1,182
**£1,754**
£0
**£265**
**£180**
**£35**
**£200**
**£6,224**
**£1,052**
**£55,561**|**Total**
**2024**
**£0**
**£0**
**£1,130**
**£160**
**£44,880**| |---|---|---| |||**£46,170**| |||**£0**| |||**£18,799**
**£0**
**£1,909**
**£1,249**
**£5,812**
**£820**
**£7,639**
**£1,182**
**£239**
**£180**
**£35**
**£127**
**£4,615**
**£970**| |||**£43,576**| Page | 10 This page does not form part of the statutory financial statements ## **Boxgrove Village Hall & Community Centre CIO** ## **Detailed Statement of Receipts and Payments** ## **for the Year Ended 30th June 202** |**Brought forward**
**Governance costs**
Pension contributons
Accountancy and bookkeeping
Independent Examiner
Trustees’ Expenses
**Other resources expended**
Other resources expended
Telephone
£906
Banking Fee’s
£0
**Asset purchases**
Asset purchases
**Total payments**
**Net receipts/(payments)**|**Total**
**2024**
**£55,561**
**£421**
**£3,396**
**£600**
**£0**
£1,271
£44
**£906**
**£0**
**£60,882**
**£3,979**|**Total**
**2023**| |---|---|---| |||**£43,576**
**£296**
**£1,853**
**£600**
**£0**
**£1,315**
**£0**| |||**£47,640**| |||**£(7,937)**| This page does not form part of the statutory financial statements Page | 11 ## **Independent Examiner's Report to the Trustees of Boxgrove Village Hall & Community Centre CIO** ## **for the Year Ended 30th June 2025** I report on the accounts of the charity for the Year Ended 30 June 2025, which are set out on pages 6 to 9. ## **Respective responsibilities of trustees and examiner** The 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 2011 Act) and that an independent examination is needed. It is my responsibility to: - examine the accounts under section 145 of the 2011 Act - to follow the procedures laid down in the general Directions given by the Charity Commission (under section 145 (5)(b) of the 2011 Act, and - to state whether 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 1. which gives me reasonable cause to believe that in, any material respect, the requirements: - 1.1 to keep accounting records in accordance with section 130 of the 2011 Act; and - 1.2 to prepare accounts which accord with the accounting records and comply with the accounting requirements of the 2011 Act have not been met; or 2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. Daniel Akerman CIMA cert BA B4Bookkeeping Limited 1 Lincoln House, City Fields Business Park, City Fields Way, Tangmere, Chichester, England, PO20 2FS Page | 12 Annual Re ort and Unaudited Financial Statements of Box rove Villa e Hall & Communi Centre CIO th for the Year Ended 30 June 2025 rove Ifilla e Hall & Commun" Centre CIO Contents of the Financial Statements for the Year Ended 30th June 2025 Page Legal Infomiation Report of the Trustees Receipts and Payments Accounts Statement of Assets and Liabilitie5 Notes to the Financial Statements Independent Examinerfs Report io Bo rove Willa e Hall & Commun" Centre CIO Le I Inforniation for the Year Ended 30th June 2025 TRusfEES: Doreen Johnstone Sylvia St Aubyn Hubbard Michael Tudor Jane Barnes Henry Potter lan Wilson REGISTERED ADDRESS: THE STREET BOXGROVE CHICHESTER WEST SUSSEX P018 OEE REGisfERED CHARITY NUMBER: 1167340 INDEPENDEKf EXAMINER: 84Bookkeeping Ltd l Lincoln House City Fields Business Park Chichester Fields Way Tangmere Chichester West Sussex P020 2FS Pagel I rove Villa e Hall & Commun" Centre CIO Re rt of the Trustee5 for the Year Ended 30 June 2025 The trustees present their report with the financial statements for the year ended ￿ June 2025. sfRUCtURE. GOVERNANCE AND MANAGEMENT The charity is controlled by its constitution document, a deed of trust, which constitutes a Charitable Incorporated Organisation ICIOI. The charity is operated by a management and fundraising committee. CONsllTirnON. OBJECTS AND PRINCIPAL AcnvmES The Charitable Trust is constituted by a Trust Deed conveyance dated 11 April 1932. a5 amended by an order of the Minister of education dated 24 June 1960, and a scheme of the Charity Commissioners dated 10th Ih September 2003. The Charity was registered on 29 October 1963 as Boxgrove Village Hall and Community Centre. Registered Charity No. 305348. On 25 May 2016 a Charitable Incorporated Organisation {the CIO). Registered No. 1167340. with the same charitable purposes as the previous charity. was formed to assume the a55ets and liabilities of Boxgrove Village Hall and Community Centre with effert from i#July 2016. The previous charity, No. 305348 has been removed from the Charity Commission Register. The charity 's objects and principal activities. having due regard to the Trustees duty sn Section 17{5) of the 2011 Charities Act concerning public benefit, during the year were as follows- l. To ensure the continued availability of the village hall for members of the Boxgrove Community. 2. Letting the Villa8e Hall to local users for community activities. The objectives of the Boxgrove Village Hall & Community Centre CIO are to establish and maintain or a55iSt in establishing and maintaining a multi-function vibrant village hall in Boxgrove Civil Parish for the benefit of the neighbourhood and other members of the public who desire to have use of the facilities. 8oxgrove Village Hall & Community Centre CIO has the additional purpose of providing or helpin8 to provide facilities for the advancement of education and in the interest of social welfare. for recreation and leisure time (Kcupation so as to improve the conditions of life for the inhabttants of Boxgrove Civil Parish and neighbourin8 communities. The policies adopted in furtherance of these objects are to encourage the use of the hall by provision and maintenance of the facilities for use both by individual members of the community and by clubs and societies. In following these objettives. the trustees have had regard to the guidance issued by the Charity Commission. Public benefft The trustees of Boxgrove Village Hall and Community Centre CIO have complied with their duty as stated in th their public benefit statement for year ended 30 June 2025. The trustees have achieved their purpose through education- the advancement of health- community development: amateur sport and other charitable purposes. Children, young people, older people and the general public have benefited from the open spaces. the human resources the equipment, and the hall and its facilities. Page12 Bo rove Willa e Hall & Communi Centre CIO Re rt of the Trustee5 for the Year Ended 30th June 2025 ACHIEVEMENT AND PERFORMANCE Review of ArtivltSe5 Boxgrove Village Hall & Community Centre continues to be a popular hall for all round use. from health and well-bein8 functions to children's parties and weddings. At monthly meetings issues that the trustees are responsible for have been addressed where possible and achieved with due diligence to the time available. More time needs to be spent discussing planning for forthcoming events and to recruit teams of volunteers and potential new trustees to achieve these aims. The Boxgrove Village Hall webslte. continues to T￿1ve an increasing number of booking enquiries and the hall management continues to explore more opportunities to work in partnership with other charities and parishes for benefit of the community. Risk Management The trustees have assessed the major risks to which the charity is exposed and are satisfied that systems are in place to mitigate exposure to the risks. The hall reserves remain secure with no need to use the rnonies to c(wer operational overheads. TRusfEES The following Trustees held office during the whole of the period from l July 2024 to the date of this report:_ Jane Barnes. Sylvia St Aub￿ Hubbard. Doreen Johnstone, Henry Potter, Michael Tudor and lan Wilson. FINANaAL REVIEW Financial ststement and review At the year end 30 June 2025, the village hall is in a healthy financial state with reserves in excess of £15,(KKI. The income from hall hire has been stable in this period and currently bookings are on target. The key objectives of the charity are to allow use of the village hall forthe local community with as minimal hire charge as possible. Each case is reviewed on an individual basis so that no resident is denied use of the hall because of financial hardship. Post funeral receptions are organised free of charge to the residents of Boxgrove and its surrounding area. Hall hire is the hall's primary source of income and the mix of bookings not only financially supports Boxgrove Village Hall & Community Centre CIO but allows many other events to be made available to the community free of charge. Durin8 the period the hall has continued to work in partnership and collaborate positively with the wider community. The hall provides a comprehensive course of sessions that supports education, craft. culture, dance. theatre. health and well-being. Children's parties remain a firm favourite. The accounts are run on a receipts and payments (cash accounting) basis as the village hall is not a charitable company. and has less than £250,OLX) of gr055 income and total expenditure. The trustees, management committee felt that utilising cash accounting is more easily understood by all trustees and is an important factor for the transparency of the village hall. Page13 rove Willa e Hall & Communi Centre CIO Re rt of the Trustees for the Year Ended 30th June 2025 The Treasurer is principally responsible for the financial management of the hall. working closely with the Hall Manager. Financial reports are presented at each Management meeting so that everyone is aware of the financial stabilwty of the hall. All committee members are encouraged to contribute to the financial management of the hall. Although the hall remains financially artive the trustees recognise the need to manage both income and expenditure in the light of ongoing financial challenges as demonstrated by the current economic situation. The management committee take seriously the need to work to budget and also to implement a maintenance budget forecast and reserves policy to ensure the hall remains structurally sound and in good decorative order, APPROVED BY ORDER OF THE BOARD OF TRUSTEES AND SIGNED ON rrs BEHALF BY: Name '. ¥4 Date . Page14 Bo rove Villa e Hall & Commun" Centre CIO Re rt of the Trustees for the Year Ended 30 June 2025 TRUSTEES RESPONSIBIUTY STATEMENT The trustees are responsible for keeping proper accounting records which are sufficient to show and explain the Charitys transactions and to di5c105e with reasonable accuracy at any time the financial position of the Charity, and to enable them to ensure that any statements of account comply with the requirements of the Charity (Accounts and Reports) Regulations 2008 and the Charities Act 2011. They are also responsible for safeguarding the assets of the Charity and hence for taking reasonable steps for the prevention and detertion of fraud and other irregularities. RESERVE5 POUCY The trustees seek to retain sufficient general reserves that are deemed necessary to fund the on*oing day-to - day operations of the charty. All monies received for designated or restricted purposes are shown in separate funds in the accounts. APPROVED BY ORDER OF THE BOARD OF TRUSTEES AND SIGNED ON fTS BEHALF BY: Name . Date . Pagel 5 rove Willa e Hall & Communi Centre CIO Recei ts and Pa ments Account for the Year Ended 30 June 2025 Total 2025 Total 2024 Notes Re￿IPtS Grants Incoming resources from generated funds Voluntary income Activities for generating funds Investment income Incoming resources from tharitable activities Charitable £0 £0 £4,700 £3,262 £155 £0 £1,130 £160 £56,743 £44,880 Total incoming resources £64,860 £46.170 Payments Costs of generatlng funds Costs of generating voluntary income £0 £0 Charitable artivities Charitable Governance costs Other resources expended Asset purchases Totsl resource5 expended £S5,560 £4,417 £906 £0 £43,620 £2.749 £1.271 £0 £60.883 £47.640 Net receipts/(payments) £3.977 £{1.470) Reconciliation of Bank and Cash Balances Total cash funds brought forward Purchase of fixed assets/Non-cash adjustments Total funds carried forward £10,588 £1,724 £16,289 £15,112 £{3,054) £10,588 The notes form part of these financial statements Page16 Bo rove Villa e Hall & Communi Centre CIO Statement of Assets and Liabilities for the Year Ended 30th June 2025 30th June 2025 30th June 2024 Notes Monetsry Assets Tangible assets £864,950 £864,950 Cash Funds Cash at bank and in hand £16,289 £10,588 Current Assets Stocks Other debtors £0 £1,003 £882,242 £0 £3.888 £879,426 Liabilities Other creditors £297 £1,459 Total Liabilities £297 £1.455 £891,945 £877.967 The financial statements were approved by the Trustees on their behalf bv". and were signed on The notes form part of these financial statements Page17 Box rove Villa e Hall & Communi Centre CIO Notes to the Financial Statements for the Year Ended 30 June 2025 ACCOUNTING POLICIES Basls of preparfng the financial statements The financial statements have been prepared on the receipts and payments basis, under the historical c05t convention. and include the results of the charity's operations. The financial statements have been prepared in accordance with applicable accounting standards. the Charities Act 2011. Charities IAccounts and Reports) Regulations 2(N)8. Statement of Recommended Practice on Accounting and Reporting by Charities SORP IFRS 10 2). Receipts Voluntary income and donations are accounted for as they are received. The related tax credit on gift aid donations is accounted for when received. Grants are included when the charity has received them and has unconditional entitlement to the resources. Investment income is included in the accounts when received. All other income is recognised when it is received. All incoming resources are accounted for gross. with a550ciated costs included in dirett charitable expenditure. No permanent endowments or material legacies were received in the year. Payments All expenditure is generally recogni5ed when it is incurred. All expenditure is accounted for gross. Other resources expended include expenditure on management and administration of the charity, not directly related to charitable activities or fundraising ventures. Governance costs include the cost of the preparation and independent examination of the statutory accounts. together with associated accountancy services. Taxation The charity is exempt from tax on its charitable activities. Funds Unrestricted funds are general funds which can be used for the charitable objectives at the discretion of the trustees. Restricted funds are money reserved for designated restricted purposes within the objects of the charity. Pension costs and other post-retirement beneffts The charity operates a defined contribution pension scheme. Contributions payable to the charity's pension scheme are charged to the Receipts and Payments Account in the period to which they relate. Page 18 rove Villa e Hall & Commun" Centre CIO Notes to the financial Statements for the Year Ended 30th June 2025 TRUSTEES AND OTHER RELATED PARTIES No payments were made to trustees or any persons connerted with them during this financial year. No material transaction took place between the organisation and a trustee or any person connerted with them. STAFF COSTS 2025 £29,147 £421 £29.568 2024 £18,799 £296 £19.095 Wage5 and Salaries Other pension costs TANGIBLE FIXED ASSETS Freehold property Plant and n7achlnery Fixtures and ffttln8s Computer equipment Totals COST At l July 2024 Additions Disposals At 30 June 2025 £803,659 £0 £0 £803,659 £8,172 £0 £0 £8,172 £51,421 £0 £0 £51,421 £1,698 £0 £0 £1,698 £864,950 £0 £0 £864,950 NET BOOK VAWE At 30June 2025 At 30 June 2024 L803.659 £803,659 £8.172 £8,172 £51,421 £51,421 £1.698 £1,698 £864.950 £864,950 Freehold land and buildings comprise the cost of the construction of the Village Hall and the car park. PUBUC BENEFIT The trustees acknowledge their requirement to demonstrate clearly that the charity must have charitable purposes. or aims" that are for the public benefrt. Detsils of how the charity has achieved this are provided in the Trustees Report. The Trustees confirm that they have paid due regard to the Charity Commission guidan on public benefit before deciOin8 what activities the charity should undertake. Page19 Inde ndent Examlnerfs Re rt to the Trustees of Bo Centre CIO )ve Will e Hall & Commun" for the Year Ended 30th June 2025 I report on the accounts of the charity for the Year Ended 30 June 2025, which are set out on pages 6 to 9. Respectfve re5ponslbllltles ol trustees arKI examlner The trustees are responsible for the preparation of the accounts. The charity's trustee5 consider that an audit is not required for this year under section 144(2} of the Ch3rities Act 2011 (the 2011 Att) and that an independent examination is needed. It is my responsibility to: examine the accounts under sertion 145 of the 2011 Act to follow the procedures laid down in the general Directions given bythe Charity Commission (under sertion 145151(bl of the 2011 Act, and to state whether rnatters have come to my attention. Basts of Independent examlnerfs statement My examination was carried out in accordance with general Directions given by the Charity Comrni5sion. 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 15 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 ststement In connertion with my examination. matter has come to my attention which gives me reasonable cause to believe that in. any material respect. the requirements". 1.1 to keep accounting records in accordance with section 130 of the 2011 Art; and 1.2 to prepare accounts which accord with the accounting records and comply with the accounting requirements of the 2011 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. Daniel Akerman CIMA Cert BA B48ookkeeping Limited l Lincoln House. City Fields Business Park. City Fields Way, Tangmere, Chichester. England, P020 2FS Page | 10