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← Barnham and Eastergate Community Trust

2025-03-31-accounts

Charity registered number : 1170248 (England and Wales)

Barnham and Eastergate Community Trust (A Charitable Incorporated Organisation)

Unaudited Trustees' report and financial statements For the year ended 31 March 2025

Barnham and Eastergate Community Trust

(A Charitable Incorporated Organisation)

Contents

for the year ended 31 March 2025

Page

3 Reference and administrative details of the Charity, its Trustees and advisers

7 Independent Examiner's report on financial statements

10 Notes to the financial statements

Barnham and Eastergate Community Trust (A Charitable Incorporated Organisation)

Reference and administrative details of the Charity, its Trustees and advisers for the year ended 31 March 2025

Name Barnham and Eastergate Community Trust
Governing document CIO - FOUNDATION Registered 17 Nov 2016 as amended on 01 Nov 2019
Charity registered number Charity registered number : 1170248 (England and Wales)
Registered office Barnham Community Hall
Yapton Road, Barnham, Bognor Regis, PO22 0AY.
Trustees and CIO Members Mr T Bedford (resigned 16 October 2024)
Mr W Leath
Mr D Phillips
Mr C Allington
Mr J Kilroy
Mr T Crabb (resigned 21 May 2024)
Ms H Kilroy
Mr T Chamberlain
Mr C Playford
Bankers The Co-operative bank
Independent Examiner Jennifer de Clercq
Smithe & Co Limited
19 Luard Court, Warblington, Hampshire, PO9 2TN.

Barnham and Eastergate Community Trust (A Charitable Incorporated Organisation)

Trustees' report for the year ended 31 March 2025

The Trustees of Barnham and Eastergate Community Trust ("BECT") present their report and the financial statements of BECT (together with the Independent Examiner's report thereon) for the year ended 31 March 2025.

Structure, Governance and Management

Governing document

The charity is controlled by its governing document, a deed of trust, and constitutes an unincorporated charity.

Risk management

The trustees have a duty to identify and review risks to which the charity is exposed, and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.

Constitution, Objects and Principle Activities

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:-

The objects of the CIO are to establish and run a community hall and recreation facilities to promote for the benefit of the Parishes of Barnham and Eastergate (the “area of benefit”) without distinction of sex, sexual orientation, age, disability, nationality, race or political, religious or other opinions the provision of facilities for recreation or other leisure time occupation of individuals who have need of such facilities by reason of their youth, age, infirmity or disablement, financial hardship or social and economic circumstances or for the public at large in the interests of social welfare and with the object of improving the conditions of life of the said inhabitants.

Review of Activities

During the period of this report the Trust has continued to run both Barnham Community Hall and Eastergate Village Hall delivering an extensive array of social events for the benefit of our expanding Barnham and Eastergate community.

We confirm the Trustees have had regard to the Charity Commission’s guidance on public benefit.

Whilst the Trust has no specific policy on grant making it does support local charities who wish to run events at both Halls by offering minimal hire rates and works with the Parish Council to support projects of benefit to the community as a whole.

Our ever-increasing volunteer team are vital to the work of the Trust and are a major part of the Trusts emotional balance sheet. Over more than 20 years a dedicated and expanding team of volunteers have invested their time to give us the organisation and capabilities that we have today. This has enabled us to secure the funding and services that our community deserves in an environment where local authorities are cutting budgets and many cherished community services. Volunteers are the lifeblood of our villages. Without them, our community could lose many of our sports clubs and societies; our community charities; and the Community Resilience Team. With our cherished volunteers we can continue to support all these and many more initiatives from cake baking to letter writing, movie nights to pantomimes. We try to capture and promote all volunteer-led services in our communications and community engagement programmes. It is a continual challenge to engage with new residents, and we are ambitious to innovate in this area as websites, social media, mail drops, noticeboards, and word of mouth achieve surprising low levels of engagement.

Barnham and Eastergate Community Trust (A Charitable Incorporated Organisation)

Trustees' report for the year ended 31 March 2025 (continued)

Main Achievements During the Year

24/25 has been an important year in the history of the Trust. We have built solid foundations over many years to develop an organisation that can support the ever-expanding community of Barnham and Eastergate. The Trust manages two community halls; a broad range of community engagement programmes; fundraising initiatives and capital investment programmes all in a financially sustainable way. Given the rate of expansion of the community that we serve we have invested this year in an Executive Manager to deliver the next phase of the Trusts strategic plan. Over the next five years, we are anticipating significant CIL/S106 funded projects to be delivered (in partnership with Barnham and Eastergate Parish Council) and an expansion of our existing local fund-raising to include greater sponsorship and grants.

This year, as with 23/24, the Trust. At Eastergate hall most notably coffee mornings, Sunday Roasts, Artisan and Craft Fair, Northern Soul Nights, regular quizzes, a Bellacapella Concert, the annual pantomime and an Elvis Charity Night to name but a few. At Barnham Hall most notably its regular coffee mornings, quizzes, weddings, private bars and parties, two wedding fayres, the Dog Show, U3A Cream Teas, Art Fair, MAMF, a Murder Mystery Night, a family Halloween event as well as the traditional Christmas lunch for the elderly. As well as the organised events it has been a very busy year in both facilities for the user groups and societies that hire the halls. High levels of usage at both halls have been achieved all year round. Loyalty by those forty plus groups helps foster excellent community spirit and ongoing participation by residents of all age groups.

Financial Review

The Trustees have a reasonable expectation that BECT has adequate resources to continue in operational existence for the foreseeable future. Thus, they continue to adopt the going concern basis of accounting in preparing the annual financial statements.

The charity’s financial position at the end of the period is documented on the balance sheet on page 9.

Reserves Policy

The Trustees seek to retain 6 months’ operational expenditure to ensure the Trust can meet any unforeseen major items of expenditure.

At 31 March 2025 the total reserves were £152,297 (2024: £158,391), wholly made up of unrestricted reserves (2024: Unrestricted £150,030 Restricted £8,361)

Accounting and reporting responsibilities

The Trustees are responsible for preparing the Trustees' report and the financial statements in accordance with applicable law and regulations.

Charity law requires the Trustees to prepare financial statements for each financial year. Under charity law, the Trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of ACIE's state of affairs and of its incoming resources and application of resources, including its income and expenditure, for that period.

In preparing these financial statements, the Trustees are required to:

Barnham and Eastergate Community Trust (A Charitable Incorporated Organlsatlon) Trustees, report forthe year ended 31 March 2025 (contlnued) state whether applicable UK Accounting Standards (FRS 1021 have been followed, subject to any material departures disclosed and explained in the financial statements; and prepare the financial statements on the going concern basi5, unless it is inappropriate to presume that BECT will continue in business. The Trustees are responslble for.. eeping adequate accounting records which.. are sufficient to show and explain ACIE'S transactions and disclose with reasonable accuracy at any time the financial position of BECT. and enable them (the Trustees} to ensure that the financial statements comply with the Charitles (Accounts and Reports) Regulatlons 2008 and The Charities Accounts Iscotlandl Regulations 2006; and safeguarding BECT'5 assets and hence for takinB reasonable steps for the prevention and detection of fraud and other irregularitles. The Trustees have a duty to Identlfy and revlew rlsks to whlch the charity Is exposed, and to ensure appropriate controls are in place to provlde reasonable a55urance against fraud and error. Approval This report was approved by the Trustees on l O November 2025 and signed on their behalf by.. Mr C Allington - Trustee Mr W Leath - Trustee

Independent Examiner’s Report to the Trustees of Barnham & Eastergate Community Trust For the Year Ended 31 March 2025

I report to the trustees on my examination of the financial statements of Barnham & Eastergate Community Trust for the year ended 31 March 2025.

Responsibilities and basis of report

As the trustees of the charity (and also its directors for the purposes of company law) you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006 (the 2006 Act).

Having satisfied myself that the financial statements of the charity are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of the charity’s financial statements carried out under section 145 of the Charities Act 2011 (the 2011 Act). In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner's statement

Since the charity’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of the Association of Accounting Technicians, which is one of the listed bodies.

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

  1. accounting records were not kept in respect of the charity as required by section 386 of the 2006 Act: or

  2. the financial statements do not accord with those records; or

  3. the financial statements do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or

  4. the financial statements have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.

Jennifer de Clercq Smithe & Co Limited 19 Luard Court Warblington Hampshire PO9 2TN

Date: 17 July 2025

Barnham and Eastergate Community Trust

(A Charitable Incorporated Organisation)

Statement of financial activities for the year ended 31 March 2025

Notes
INCOME FROM:
Donations and legacies
2
Charitable activities
3
Other trading activities
4
Bank and other interest
Other income (HMRC employers relief)
Total income
EXPENDITURE ON:
Raising funds
Cost of generating voluntary income
5
Charitable activities
Direct costs
6
Other expenditure
7
Total expenditure
Net (expenditure)/income
Transfers between funds
15
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward		 2025
Unrestricted
funds
£
54,220
200,111
12,300
490
5,000
272,121
3,619
254,683
11,552
269,854
2,267
2,267
150,030
152,297		 2025
Restricted
funds
£
8,911
-
-
-
-
8,911
-
2,382
14,890
17,272
(8,361)
(8,361)
8,361
-		 2025
Total
funds
£
63,131
200,111
12,300
490
5,000
281,032
3,619
257,065
26,442
287,126
(6,094)
-
(6,094)
158,391
152,297		 2024
Total
funds
£
89,934
214,017
12,920
401
-
317,272
3,371
196,877
127,170
327,418
(10,146)
-
(10,146)
168,537
158,391

All income and expenditure derive from continuing activities.

Comparative figures for the previous year by fund type are shown in Note 16 The notes on pages 10 to 20 form an integral part of these financial statements.

Barnham and Eastergate Community Trust {A Charltable Incorporated Organisatlon) Balance sheet as at 31 March 2025 Total fund$ 2025 Total funds 2024 Note Flxed assets Tangible assets 13 Current assets Stock Debtor5 Cash at bank and in hand 1,866 19.995 164,617 186,478 2,166 19.134 151,152 172,452 li Credltors". Amounts falling due within one year 12 134,181 {14.061) Net current assets Total net assets 152,297 152,297 158,391 158,391 The fund$ ol the charlty: Restrlcted funds 14 8,361 Unrestrlcted funds Total funds 14 152,297 152,297 150,030 158,391 The financial statements were approved by the Trustees on l O November 2025 and signed on their behalf bv: Mr C Allin8ton - Trustee Mr W Leath - Trustee The notes on pages 10 to 20 form an integral part of these financial statements.

Barnham and Eastergate Community Trust (A Charitable Incorporated Organisation)

Notes to the financial statements for the year ended 31 March 2025

1 General information

Barnham and Eastergate Community Trust is a Charitable Incorporated Organisation (CIO), registered as a charity in England and Wales (registered number: 1170248). The address of the registered office is provided in the reference and administrative details. Details of the charity’s operations are provided in the Report of the Trustees. Barnham and Eastergate Community Trust is a public benefit entity.

Accounting policies

The principal accounting policies adopted, judgements and key sources of estimation uncertainty in the preparation of the financial statements are as follows:

Basis of preparation

The financial statements have been prepared on an accruals basis in accordance with Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic if Ireland (FRS 102) issued on 16 July 2014 and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011.

Barnham and Eastergate Community Trust does not constitute a "larger charity" for the purposes of the Charities SORP, and has opted not to include a statement of cash flows in these financial statements.

Going concern

These financial statements are prepared on the going concern basis. The trustees have a reasonable expectation that the charity will continue in operational existence for the foreseeable future.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Fund accounting

Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes.

Designated funds are unrestricted funds earmarked by the trustees for particular future project or commitment.

Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal, and fall into one of two sub-classes: restricted income funds or endowment funds.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Incoming resources

Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Barnham and Eastergate Community Trust (A Charitable Incorporated Organisation)

Notes to the financial statements for the year ended 31 March 2025 (continued)

Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.

Donated assets and services are included at the value of essential expenditure that has been saved as a result of that gift.

Resources expended

Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates:

-expenditure on raising funds includes the costs of all fundraising activities, events, non charitable trading activities, and the sale of donated goods.

-expenditure on charitable activities includes all costs incurred by a charity in undertaking activities that further its charitable aims for the benefit of its beneficiaries, including those support costs and costs relating to the governance of the charity apportioned to charitable activities.

-other expenditure includes all expenditure that is neither related to raising funds for the charity nor part of its expenditure on charitable activities.

All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable and consistent basis.

Tangible fixed assets

Tangible assets are capitalised if they can be used for more than one year and cost at least £2,000.

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Fixtures and fittings - 20.00% straight line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.

Government grants

Government grants are recognised at the fair value of the asset received or receivable when there is reasonable assurance that the grant conditions will be met and the grants will be received.

A grant that specifies performance conditions is recognised in income when the performance conditions are met. Where a grant does not specify performance conditions it is recognised in income when the proceeds are received or receivable. A grant received before the recognition criteria are satisfied is recognised as a liability.

Stock

Stock is held at the lower of cost or net realisable value. Donation items of stock are recognised at fair value which is the amount the charity would have been willing to pay for the items on the open market.

Trade and other debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any discounts due.

Barnham and Eastergate Community Trust (A Charitable Incorporated Organisation)

Notes to the financial statements for the year ended 31 March 2025 (continued)

Cash and cash equivalents

Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less and bank overdrafts. In the statement of financial position, bank overdrafts are shown within borrowings or current liabilities.

Trade and other creditors

Short term creditors are measured at the transaction price. Other creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

Operating leases

Rentals payable under operating leases are charged in the profit and loss account on a straight line basis over the lease term.

Pensions

The charity operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the charity pays fixed contributions into a separate entity. Once the contributions have been paid the charity has no further payments obligations. The contributions are recognised as expenses when they fall due. Amounts not paid are shown in other creditors in the balance sheet.

Barnham and Eastergate Community Trust

(A Charitable Incorporated Organisation)

Notes to the financial statements for the year ended 31 March 2025 (continued)

2
Income from donations and legacies
Donations
National Lottery grant
Other grants
2025 other grants comprise:
Final instalment of restricted Biffa Awards grant for porch:
Total:
3
Income from charitable activities
Activity
Restatement adjustment
Hall hires furthering charitable objects'
Other hall and events income
Other charitable activity income
4
Income from other trading activities
Barnham lottery receipts
Other trading activity
Unrestricted funding awarded by Postcode Community Trust
and raised by players of People’s Postcode Lottery:		 Unrestricted
£
4,220
-
50,000
54,220
£6,529
£50,000
£56,529
Unrestricted
£
-
97,974
102,137
-
200,111
Unrestricted
£
12,300
-
12,300		 Restricted
£
2,382
-
6,529
8,911
Restricted
£
-
-
-
-
-
Restricted
£
-
-
-		 2025
Total
£
6,602
-
56,529
63,131
2025
Total
£
-
97,974
102,137
-
200,111
2025
Total
£
12,300
-
12,300		 Unrestricted
£
3,666
-
-
3,666
Unrestricted
£
22,341
106,462
85,214
-
214,017
Unrestricted
£
12,920
-
12,920		 Restricted
£
-
31,047
55,221
86,268
Restricted
£
-
-
-
-
-
Restricted
£
-
-
-		 2024
Total
£
3,666
31,047
55,221
89,934
2024
Total
£
22,341
106,462
85,214
-
214,017
2024
Total
£
12,920
-
12,920

Barnham and Eastergate Community Trust

(A Charitable Incorporated Organisation)

Notes to the financial statements for the year ended 31 March 2025 (continued)

5
Costs of raising funds
Advertising and website
Other costs of raising funds
6
Charitable activities costs
Activity and support
Rates
Repairs and Maintenance
Cleaning
Utilities
Waste management
Telecommunications
Subscriptions
Insurance
Barnham Parish Council contributions
Events costs
Lottery payouts
Employee costs_(excluding direct project allocations)_
Professional fees
Office and general expenses
Expensed equipment
Bank and merchant charges
Security		 Unrestricted
£
3,619
-
3,619
Unrestricted
£
-
39,160
15,513
23,783
3,833
593
7,210
13,000
45,862
6,615
82,769
10,811
4,248
-
1,286
254,683		 Restricted
£
-
-
-
Restricted
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
2,382
-
-
2,382		 2025
Total
£
3,619
-
3,619
2025
Total
£
-
39,160
15,513
23,783
3,833
-
593
7,210
13,000
45,862
6,615
82,769
10,811
4,248
2,382
-
1,286
257,065		 Unrestricted
£
3,371
-
3,371
Unrestricted
£
948
21,929
15,543
16,309
4,168
2,056
815
5,011
13,610
52,684
6,905
48,344
7,512
934
-
109
-
196,877		 Restricted
£
-
-
-
Restricted
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-		 2024
Total
£
3,371
-
3,371
2024
Total
£
948
21,929
15,543
16,309
4,168
2,056
815
5,011
13,610
52,684
6,905
48,344
7,512
934
-
109
-
196,877

Barnham and Eastergate Community Trust

(A Charitable Incorporated Organisation)

Notes to the financial statements for the year ended 31 March 2025 (continued)

7
Expenditure on separate material items
National Lottery community project expenses
BECT project costs
8
Resources expended
Expenditure on charitable activities is stated after charging:
Other operating leases
Independent examiner's fee
Depreciation of owned assets
9
Staff costs
The costs of the directly employed staff were:
Wages and Salaries
Social Security costs
Pension costs		 Unrestricted
£
2,637
8,915
11,552		 Restricted
£
8,361
6,529
14,890		 2025
Total
£
10,998
15,444
26,442
2025
Total
£
-
640
-
2025
Total
£
78,556
6,343
1,932
86,831		 Unrestricted
£
-
-
-		 Restricted
£
29,717
97,453
127,170		 2024
Total
£
29,717
97,453
127,170
2024
Total
£
-
518
-
2024
Total
£
68,914
-
1,527
70,441

For both years, no employee earned more than £60,000 during the year.

In accordance with HMRC's rules that apply to eligible employers, Barnham and Eastergate Community Trust (as a charity) claimed Employment Allowance, which reduced the amount payable for Class 1 Employer's National Insurance contributions to £nil in 2024. In 2025 the figures are shown at gross.

Barnham and Eastergate Community Trust

(A Charitable Incorporated Organisation)

Notes to the financial statements for the year ended 31 March 2025 (continued)

9 Staff costs (continued)

The average monthly number of staff directly employed by the charity during the year was as follows:

Charitable activities
Fundraising and publicity
Support
Governance
The average number of staff employed (Headcount)
The average monthly number of staff seconded to the charity:
Charitable activities
Expenditure on staff working for the charity whose contracts are with and are
paid by a separate party under memorandum of understanding:		 2025
Total
No.
2
0.5
1
0.5
4
4
2025
Total
£
13,000
13,000
2025
Total
No.
1
1		 2024
Total
No.
2
0.5
1
0.5
4
4
2024
Total
£
12,500
12,500
2024
Total
No.
1
1

10 Related party transactions, Trustees' remuneration and expenses

During the year, no Trustees received any remuneration or other benefits (2024 - £NIL). During the year ended 31 March 2025, no Trustee expenses have been incurred (2024 - £NIL).

Barnham and Eastergate Community Trust

(A Charitable Incorporated Organisation)

Notes to the financial statements for the year ended 31 March 2025 (continued)

11
Debtors
Trade debtors
Other debtors
12
Creditors: Amounts falling due within one year
Trade creditors
Accruals and deferred income
Taxation and social security
Other creditors		 Unrestricted
£
4,029
15,966
19,995
Unrestricted
£
13,926
19,792
463
-
34,181		 Restricted
£
-
-
-
Restricted
£
-
-
-
-
-		 2025
Total
£
4,029
15,966
19,995
2025
Total
£
13,926
19,792
463
-
34,181		 Unrestricted
£
19,134
-
19,134
Unrestricted
£
5,478
638
2,321
5,624
14,061		 Restricted
£
-
-
-
Restricted
£
-
-
-
-
-		 2024
Total
£
19,134
-
19,134
2024
Total
£
5,478
638
2,321
5,624
14,061

Barnham and Eastergate Community Trust

(A Charitable Incorporated Organisation)

Notes to the financial statements for the year ended 31 March 2025 (continued)

----- Start of picture text -----
13 Tangible fixed assets Fixtures,
fittings,
Buildings equipment Total
Cost £ £ £
- - -
As at 1 April 2024
Additions - - -
As at 31 March 2025 - - -
Depreciation
- - -
As at 1 April 2024
- - -
Charge for the year
- - -
Eliminated on disposals
As at 31 March 2025 - - -
Net book value
As at 31 March 2025 - - -
As at 31 March 2024 - - -
----- End of picture text -----

On 30 September 2020 Barnham and Eastergate Community Trust took full ownership of the asset Eastergate Village Hall at £nil cost to the Trust. The property asset was formally assessed for reinstatement cost on 7 March 2024 with the estimate at that time being £1,531,764. The next formal assessment date is 7 March 2027. All other current fixtures, fittings and equipment owned by the Trust have been fully expensed in the year of purchase.

14 Analysis of net assets between funds

Fixed Assets
Current Assets
Creditors
Total funds		 Unrestricted
£
-
186,478
(34,181)
152,297		 31
Restricted
£
-
-
-
-		 March 2025
Total
£
-
186,478
(34,181)
152,297		 Unrestricted
£
-
164,091
(14,061)
150,030		 31 March 2024
Restricted
Total
£
£
-
-
8,361
172,452
-
(14,061)
8,361
158,391

Barnham and Eastergate Community Trust (A Charitable Incorporated Organisation)

Notes to the financial statements for the year ended 31 March 2025 (continued)

15 Statement of funds

Year ended 31 March 2025

£
Unrestricted funds
Designated fund - project
2,853
Designated fund - community
11,233
Designated fund - reserve
-
Designated fund - UK Harvest
-
General fund
135,944
Total Unrestricted funds
150,030
Restricted funds
National Lottery funding
8,361
Donations
-
Biffa Awards funding
-
Total Restricted funds
8,361
Total funds
158,391
Year ended 31 March 2024 - restated
£
Unrestricted funds
Designated fund - project
2,853
Designated fund - community
53,000
General fund
105,653
Total Unrestricted funds
161,506
Restricted funds
National Lottery funding
7,031
Biffa Awards funding
-
Total Restricted funds
7,031
Total funds
168,537
Balance at
beginning
of year
Balance at
beginning
of year		 Income
£
-
90
-
1,661
270,370
272,121
-
2,382
6,529
8,911
281,032
Income
£
-
-
231,004
231,004
31,047
55,221
86,268
317,272		 £
(2,637)
(6,975)
-
(1,456)
(258,786)
(269,854)
(8,361)
(2,382)
(6,529)
(17,272)
(287,126)
£
-
(41,767)
(200,713)
(242,480)
(29,717)
(55,221)
(84,938)
(327,418)
Expenditure
Expenditure		 £
-
-
50,000
(50,000)
-
-
-
-
-
-
£
-
-
-
-
-
-
-
-
Transfers
between
funds
Transfers
between
funds		 £
216
4,348
50,000
205
97,528
152,297
-
-
-
-
152,297
£
2,853
11,233
135,944
150,030
8,361
-
8,361
158,391
Balance at
end of
year
Balance at
end of
year

Designated funds -

The project fund is designated by the Trustees as additional funding to be spent on the National Lottery community projects programme.

The community fund is designated by the Trustees to be spent on specific community development projects.

The Trustees designated donations from the partnership with UK Harvest until 1 September 2024 when other funding commenced. Associated expenditure continued to be allocated against these funds and post the balance sheet date was fully expended. In 2024 the Trustees resolved to set aside £50,000 under the CIO reserves policy for planned events expenses.

Restricted funds -

The National Lottery funding 3-year grant for community projects, running to 30 June 2024. The Biffa Awards funding was for restricted porch building work at Eastergate Village Hall. Restricted donations are set aside and spent in accordance with the donor wishes.

Barnham and Eastergate Community Trust

(A Charitable Incorporated Organisation)

Notes to the financial statements for the year ended 31 March 2025 (continued)

16 Statement of financial activities for the year ended 31 March 2024

Notes
INCOME FROM:
Donations and legacies
2
Charitable activities
3
Other trading activities
4
Bank and other interest
Total income
EXPENDITURE ON:
Raising funds
5
Charitable activities
6
Other expenditure
7
Total expenditure
Net (expenditure)/income
Transfers between funds
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward		 2024
Unrestricted
funds
£
3,666
214,017
12,920
401
231,004
3,371
196,877
-
200,248
30,756
(42,232)
(11,476)
161,506
150,030		 2024
Restricted
funds
£
86,268
-
-
-
86,268
-
-
127,170
127,170
(40,902)
42,232
1,330
7,031
8,361		 2024
Total
funds
£
89,934
214,017
12,920
401
317,272
3,371
196,877
127,170
327,418
(10,146)
-
(10,146)
168,537
158,391		 2023
Total
funds
£
86,906
202,319
9,979
-
299,204
2,776
236,241
70,769
309,786
(10,582)
-
(10,582)
179,119
168,537