**Merstham Village Trust** ## **Trustees’ Annual Report for the Year Ended 31[st] December 2023** ## **Registered Charity Number** Merstham Village Trust is a charity registered with the Charity Commission as a CIO with the registration number 1175828. ## **Principal Address and Correspondence** The charity’s principal address is The Village Hall, Station Road North, Merstham, Surrey RH1 3ED. All general correspondence should be sent to this address. ## **Objectives and Activities** The primary objective of Merstham Village Trust is to provide a place for physical and mental recreation for the benefit of the inhabitants of Merstham and surrounding areas. The main activities undertaken by the trustees in relation to this objective are the provision, upkeep and rental of the premises under the trust’s stewardship. ## **Structure, Governance and Management** The charity is constituted as a CIO and registered with the Charity Commission on 21[st] Nov 2017. In the calendar year 2023, the Trust was governed and managed by the following trustees: |Name|Appointed|Resigned| |---|---|---| |Enricko Bondoc|07.08.23|| |Judith Hanson|31.08.20|| |Steven Hill|01.01.20|| |Daniel Hopcroft|25.03.13|| |Amanda Martin|12.09.23|| |Nigel Martin|12.09.23|| |Rosalie McDonald|04.04.23|| |Vinnie Stolle|05.10.21|03.08.23| None of the above trustees were representatives of user groups of the Trust’s facilities although two of the trustees are members of user groups. The trustees share responsibility for chairing meetings. ## **Banker** CAF Bank Limited, 25 Kings Hill Avenue, Kings Hill, West Malling, Kent ME19 4JQ. ## **Legal Advisers** Morrisons Solicitors LLP, Clarendon House, Clarendon Road, Redhill, Surrey RH1 1FB. Page **1** of **12** ## **Merstham Village Trust** ## **Achievements and Performance** The use of the village hall continued at a similar level to 2022. The number of one-off hires, largely for parties and family events, has improved to pre-Covid levels but the number or regular hirers through the daytime during the week has yet to recover fully. The regular hirers represent a range of local groups who cover a broad range of activities including dance, sport, model railway, drama, karate, animal shows/training and a beer festival. Overall income for hall hire was similar to 2022. The Trust continues to raise revenue by making its car park available for use by commuters and this continued to improve to more normal levels as commuters gradually return. The death of Ann Weaver, a key Trustee, at Christmas 2022 created a difficult time for the remaining Trustees. Vinnie Stolle resigned as a Trustee in August. The Trustees would like to recognise the significant contribution Ann made whilst being a Trustee and also wholeheartedly thank Vinnie for his service to the Merstham community through the work of the Trust. The Trust was fortunate to be able to appoint three new Trustees in August and September 2023 and now has seven in total. The Trustees consider this number is adequate to ensure the efficient running of the Trust. Due to the changes in Trustees during 2023, no major items of refurbishment were undertaken in the year and the overall expenditure on upkeep of the building was slightly down on that spent in 2022. In 2023, the value of funds held in an investment regained most, but not all, of the value lost in 2022 reflecting the general stock market movements in 2023. The Trustees do not feel the money needs to be utilised in the short term so it will remain invested for use in future years. The Trustees consider the financial position of the Trust to be sound. ## **Declaration** ## **The trustees declare that they have approved the trustees’ report above** **Signed on behalf of the charity’s trustees** |**Signatures**
**Full names**
**Positions**
**Date**||| |---|---|---| ||**Steven Hill**|**Dan Hopcroft**| ||Trustee|Trustee| ||15.07.24|15.07.24| Page **2** of **12** ## **Merstham Village Trust** ## **Statement of Financial Activities Year Ended 31 December 2023** ||||**Unrestricted**|**Restricted**|**Total Funds**|**Total Funds**| |---|---|---|---|---|---|---| |All £ unless stated|Notes||**Funds**|**Funds**|**2023**|**2022**| |**Income & Endowments From:**||||||| |Donations & Legacies||2|-|-|-|-| |Charitable Activities||3|16,008|-|16,008|16,989| |Other Trading Activities||4|14,675|-|14,675|12,671| |Investments||5|7,704|-|7,704|3,821| |**Total**|||**38,386**|**-**|**38,386**|**33,481**| |**Resources Expended:**||||||| |Raising Funds||6|630|-|630|1,324| |Charitable Activities|7, 11||11,950|532|12,482|13,967| |Governance Activities|8,|9, 11|
98|-|98|155| |**Total**|||**12,678**|**532**|**13,210**|**15,446**| |**Net Income/(Expenditure)**|||**25,708**|**(532)**|**25,176**|**18,034**| |Net Gains/(Losses)||||||| |on Investments||10|9,180|-|9,180|(12,925)| |**Net Movement in Funds**|||**34,888**|**(532)**|**34,356**|**5,109**| |**Reconciliation of Funds:**||||||| |Total Funds Brought Forward|||407,149|3,381|410,530|405,421| |Total Funds Carried Forward|||442,037|2,849|444,886|410,530| Page **3** of **12** ## **Merstham Village Trust** ## **Balance Sheet as at 31 December 2023** |||**Unrestricted**|**Restricted**|**Total Funds**|**Total Funds**| |---|---|---|---|---|---| |All £ unless stated|Notes|**Funds**|**Funds**|**2023**|**2022**| |**Fixed Assets:**|||||| |Tangible Assets|12|62,219|-|62,219|64,144| |Investments|13|107,433|-|107,433|98,253| |**Total Fixed Assets**||**169,652**|**-**|**169,652**|**162,396**| |**Current Assets:**|||||| |Debtors|14|5,943|-|5,943|4,781| |Cash at Bank & In Hand||273,838|2,849|276,687|247,949| |**Total Current Assets**||**279,781**|**2,849**|**282,630**|**252,730**| |**Liabilities:**|||||| |Creditors: Due within one year|15,16|
(7,396)|-|(7,396)|(4,596)| |**Net Current Assets**||**272,385**|2,849|**275,234**|**248,134**| |**Total Net Assets**||**442,037**|**2,849**|**444,886**|**410,530**| |**Total Funds of the Charity:**|||||| |Restricted Income Funds|17|-|2,849|2,849|3,381| |Unrestricted Funds|18|442,037|-|442,037|407,149| |**Total Charity Funds**||**442,037**|**2,849**|**444,886**|**410,530**| These accounts were approved by the Trustees on 15[th] July 2024 and signed on behalf of the Trustees by: Signature: ____________________________________ Steven Hill - Trustee **----- Start of picture text -----**
Signature: ____________________________________
**----- End of picture text -----**
Dan Hopcroft - Trustee Date of approval: 15[th] July 2024 Page **4** of **12** ## **Merstham Village Trust** ## **Notes to the accounts for the year ended 31 December 2023** ## **Note 1 Accounting Policies** ## **a) Basis of preparation** These accounts have been prepared in accordance with the Accounting and Reporting by Charities: Statement of Recommended Practice, applicable to charities preparing their accounts in accordance with the Financial Reporting Standard FRS102, the Charities Act 2011 and applicable regulations. The accounts have been prepared using the historic basis of accounting, except for investments which are shown at market value. ## **b) Funds structure** Restricted funds are funds which are to be used in accordance with the specific restrictions imposed by the donor or trust deed. There are three restricted funds detailed later in the notes to the accounts. Unrestricted funds comprise those funds which the trustees are free to use for any purpose in furtherance of the charitable objectives. Unrestricted funds can include designated funds where the trustees, at their discretion, have created a fund for a specific purpose. There are currently no such designated funds. ## **c) Income recognition** All income is recognised once the charity has entitlement to the income and where there is sufficient certainty of receipt to make it probable that the income will be received and the amount of the income can be measured reliably. Legacy gifts are recognised when there is sufficient certainty of receipt to make it probable that the income will be received and this has been confirmed by a third party. ## **d) Expenditure recognition** All expenditure is accounted for on an accruals basis. All expenses, including support and governance costs, are allocated or apportioned to the applicable expenditure headings in the statement of financial activities. ## **e) Governance costs** Governance costs comprise all costs involving the public accountability of the charity and its compliance with relevant laws, regulation and good practice. These costs include costs related to statutory audit and legal fees. ## **f) Tangible Fixed Assets** All assets costing more than £5,000 are capitalised and valued at historical cost. No depreciation is charged on assets capitalised before 2015. All fixed assets procured after this date will be depreciated over their estimated useful economic life. ## **g) Fixed Asset Investments** All investments have been stated at market value at the balance sheet date. The statement of financial activities includes the net gains and losses arising on revaluation between the two balance sheet dates. Page **5** of **12** ## **Merstham Village Trust** ## **Note 2 Income from Donations and Legacies** In 2023 the charity received no income from donations or legacies (2022: £0). ## **Note 3 Income from Charitable Activities** Income from charitable activities of £16,008 (2022: £16,989) represents fees for both regular and oneoff hire of the hall. ## **Note 4 Income from Other Trading Activities** Income from other trading activities of £14,675 (2021: £12,671) represents fees for the use of the car park belonging to the trust. Users of the hall are not charged a fee for use of the car park. The increase reflects the return to more normal levels of use for the car park by commuters following Covid. ## **Note 5 Investment Income** |**Note 5**
**Investment Income**||| |---|---|---| |All £|2023|2022| |Investments held in a common investment fund|2,954|2,938| |Interest on cash deposits|4,750|883| |Total|7,704|3,821| ## **Note 6 Resources Expended on Raising Funds** Resources expended on raising funds £630 (2022: £1,324) represent fees paid for maintenance of the car park and the car park barrier. Page **6** of **12** ## **Merstham Village Trust** ## **Note 7 Resources Expended on Charitable Activities** Resources expended on charitable activities for both unrestricted and restricted funds £13,967 (2021: £13,381) represent the running costs to provide the charitable activities: |**Unrestricted**
**Restricted**
**Total Funds**
**Total Funds**
All £ unless stated
**Funds**
**Funds**
**2023**
**2022**
1 Kitchen Refurbishment
1,925
-
1,925
2,566
2 Fire Prevention
258
-
258
2,038
3 Hall Insurance
1,993
-
1,993
1,930
4 Electrical Maintenance
-
-
-
1,896
5 Electricity
1,777
-
1,777
1,299
6 Cleaner, Materials & Windows
2,058
-
2,058
1,210
7 Hall Maintenance and Materials
1,040
-
1,040
1,193
8 Village Garden
-
488
488
784
9 Water
1,478
-
1,478
338
10 Internet
288
-
288
262
11 Rates
135
-
135
181
12 Bank Charges
60
-
60
81
13 Gifts
77
-
77
78
14 Kitchen Equipment
-
-
-
68
15 Village Clock
-
44
44
42
16 Postage
2
-
2
-
17 Memorial Bench
-
-
-
-
18 Heating Maintenance
860
-
860
-
19 Door Locks
-
-
-
Total
11,950
532
12,482
13,967
**Note 8**
**Governance Costs**
All £
2023
2022
Independent examiner’s fees for reporting on accounts
-
-
Trustees’ indemnity insurance
98
155
Trustees’ expenses
-
-
Total
98
155|**Unrestricted**
**Restricted**
**Total Funds**
**Total Funds**
All £ unless stated
**Funds**
**Funds**
**2023**
**2022**
1 Kitchen Refurbishment
1,925
-
1,925
2,566
2 Fire Prevention
258
-
258
2,038
3 Hall Insurance
1,993
-
1,993
1,930
4 Electrical Maintenance
-
-
-
1,896
5 Electricity
1,777
-
1,777
1,299
6 Cleaner, Materials & Windows
2,058
-
2,058
1,210
7 Hall Maintenance and Materials
1,040
-
1,040
1,193
8 Village Garden
-
488
488
784
9 Water
1,478
-
1,478
338
10 Internet
288
-
288
262
11 Rates
135
-
135
181
12 Bank Charges
60
-
60
81
13 Gifts
77
-
77
78
14 Kitchen Equipment
-
-
-
68
15 Village Clock
-
44
44
42
16 Postage
2
-
2
-
17 Memorial Bench
-
-
-
-
18 Heating Maintenance
860
-
860
-
19 Door Locks
-
-
-
Total
11,950
532
12,482
13,967
**Note 8**
**Governance Costs**
All £
2023
2022
Independent examiner’s fees for reporting on accounts
-
-
Trustees’ indemnity insurance
98
155
Trustees’ expenses
-
-
Total
98
155|**Unrestricted**
**Restricted**
**Total Funds**
**Total Funds**
All £ unless stated
**Funds**
**Funds**
**2023**
**2022**
1 Kitchen Refurbishment
1,925
-
1,925
2,566
2 Fire Prevention
258
-
258
2,038
3 Hall Insurance
1,993
-
1,993
1,930
4 Electrical Maintenance
-
-
-
1,896
5 Electricity
1,777
-
1,777
1,299
6 Cleaner, Materials & Windows
2,058
-
2,058
1,210
7 Hall Maintenance and Materials
1,040
-
1,040
1,193
8 Village Garden
-
488
488
784
9 Water
1,478
-
1,478
338
10 Internet
288
-
288
262
11 Rates
135
-
135
181
12 Bank Charges
60
-
60
81
13 Gifts
77
-
77
78
14 Kitchen Equipment
-
-
-
68
15 Village Clock
-
44
44
42
16 Postage
2
-
2
-
17 Memorial Bench
-
-
-
-
18 Heating Maintenance
860
-
860
-
19 Door Locks
-
-
-
Total
11,950
532
12,482
13,967
**Note 8**
**Governance Costs**
All £
2023
2022
Independent examiner’s fees for reporting on accounts
-
-
Trustees’ indemnity insurance
98
155
Trustees’ expenses
-
-
Total
98
155|**Unrestricted**
**Restricted**
**Total Funds**
**Total Funds**
All £ unless stated
**Funds**
**Funds**
**2023**
**2022**
1 Kitchen Refurbishment
1,925
-
1,925
2,566
2 Fire Prevention
258
-
258
2,038
3 Hall Insurance
1,993
-
1,993
1,930
4 Electrical Maintenance
-
-
-
1,896
5 Electricity
1,777
-
1,777
1,299
6 Cleaner, Materials & Windows
2,058
-
2,058
1,210
7 Hall Maintenance and Materials
1,040
-
1,040
1,193
8 Village Garden
-
488
488
784
9 Water
1,478
-
1,478
338
10 Internet
288
-
288
262
11 Rates
135
-
135
181
12 Bank Charges
60
-
60
81
13 Gifts
77
-
77
78
14 Kitchen Equipment
-
-
-
68
15 Village Clock
-
44
44
42
16 Postage
2
-
2
-
17 Memorial Bench
-
-
-
-
18 Heating Maintenance
860
-
860
-
19 Door Locks
-
-
-
Total
11,950
532
12,482
13,967
**Note 8**
**Governance Costs**
All £
2023
2022
Independent examiner’s fees for reporting on accounts
-
-
Trustees’ indemnity insurance
98
155
Trustees’ expenses
-
-
Total
98
155|**Unrestricted**
**Restricted**
**Total Funds**
**Total Funds**
All £ unless stated
**Funds**
**Funds**
**2023**
**2022**
1 Kitchen Refurbishment
1,925
-
1,925
2,566
2 Fire Prevention
258
-
258
2,038
3 Hall Insurance
1,993
-
1,993
1,930
4 Electrical Maintenance
-
-
-
1,896
5 Electricity
1,777
-
1,777
1,299
6 Cleaner, Materials & Windows
2,058
-
2,058
1,210
7 Hall Maintenance and Materials
1,040
-
1,040
1,193
8 Village Garden
-
488
488
784
9 Water
1,478
-
1,478
338
10 Internet
288
-
288
262
11 Rates
135
-
135
181
12 Bank Charges
60
-
60
81
13 Gifts
77
-
77
78
14 Kitchen Equipment
-
-
-
68
15 Village Clock
-
44
44
42
16 Postage
2
-
2
-
17 Memorial Bench
-
-
-
-
18 Heating Maintenance
860
-
860
-
19 Door Locks
-
-
-
Total
11,950
532
12,482
13,967
**Note 8**
**Governance Costs**
All £
2023
2022
Independent examiner’s fees for reporting on accounts
-
-
Trustees’ indemnity insurance
98
155
Trustees’ expenses
-
-
Total
98
155|**Unrestricted**
**Restricted**
**Total Funds**
**Total Funds**
All £ unless stated
**Funds**
**Funds**
**2023**
**2022**
1 Kitchen Refurbishment
1,925
-
1,925
2,566
2 Fire Prevention
258
-
258
2,038
3 Hall Insurance
1,993
-
1,993
1,930
4 Electrical Maintenance
-
-
-
1,896
5 Electricity
1,777
-
1,777
1,299
6 Cleaner, Materials & Windows
2,058
-
2,058
1,210
7 Hall Maintenance and Materials
1,040
-
1,040
1,193
8 Village Garden
-
488
488
784
9 Water
1,478
-
1,478
338
10 Internet
288
-
288
262
11 Rates
135
-
135
181
12 Bank Charges
60
-
60
81
13 Gifts
77
-
77
78
14 Kitchen Equipment
-
-
-
68
15 Village Clock
-
44
44
42
16 Postage
2
-
2
-
17 Memorial Bench
-
-
-
-
18 Heating Maintenance
860
-
860
-
19 Door Locks
-
-
-
Total
11,950
532
12,482
13,967
**Note 8**
**Governance Costs**
All £
2023
2022
Independent examiner’s fees for reporting on accounts
-
-
Trustees’ indemnity insurance
98
155
Trustees’ expenses
-
-
Total
98
155| |---|---|---|---|---|---| ||||||| |Total|11,950||532|12,482|| |**Note 8**
**Governance Costs**
All £
Independent examiner’s fees for reporting on accounts
Trustees’ indemnity insurance
Trustees’ expenses|||2023
-
98
-||2022
-
155
-
155| |Total|||98||| ## **Note 9 Related Party Transactions** There were no related party transactions in the year ended 31[st] December 2023 (2022: £0). Under the terms of our trust deed certain of the trustees may represent the users of our facilities. In this financial year this was not the case and none of the trustees represented a user group. ## **Note 10 Gains/Losses on Investment Assets** |**Unrestricted**
**Restricted**
**Total Funds**
**Total Funds**
All £ unless stated
**Funds**
**Funds**
**2023**
**2022**
Profit/(loss) on revaluation of investments
9,180
-
9,180
(12,925)
Total gain on investment assets
9,180
-
9,180
(12,925)|**Unrestricted**
**Restricted**
**Total Funds**
**Total Funds**
All £ unless stated
**Funds**
**Funds**
**2023**
**2022**
Profit/(loss) on revaluation of investments
9,180
-
9,180
(12,925)
Total gain on investment assets
9,180
-
9,180
(12,925)|**Unrestricted**
**Restricted**
**Total Funds**
**Total Funds**
All £ unless stated
**Funds**
**Funds**
**2023**
**2022**
Profit/(loss) on revaluation of investments
9,180
-
9,180
(12,925)
Total gain on investment assets
9,180
-
9,180
(12,925)| |---|---|---| |Total gain on investment assets
9,180|-|9,180| Page **7** of **12** **Merstham Village Trust** ## **Note 11 Staff Costs, Trustee Remuneration and Expenses** |All £
Salary costs to 0 (2022: 0) individuals|2023
-|2022
-| |---|---|---| The trustees all give freely of their time and expertise without any form of remuneration, or other benefit in kind (2022: £0). No trustee received payment for professional or other services supplied to the charity (2022: £0). The trustees did not make a claim for administration expenses in 2023 (2022: £0). ## **Note 12 Tangible Fixed Assets** No expenditure on fixed assets was incurred in the year (2022: £0). |**Freehold Land**
All £ unless stated
**& Buildings**
Cost as at 1stJan 2023
-
Additions
-|**Freehold Land**
All £ unless stated
**& Buildings**
Cost as at 1stJan 2023
-
Additions
-|**Other Land**
**Fixtures, Fittings**
**& Buildings**
**& Equipment**
49,905
32,817
-
-|**Other Land**
**Fixtures, Fittings**
**& Buildings**
**& Equipment**
49,905
32,817
-
-|**Total**
82,722
-
82,722
18,578
1,925
20,503
64,144
62,219| |---|---|---|---|---| |As at 31stDec 2023|-|49,905|32,817|| |Depreciation as at 1stJan 2023
Charge for year|-
-|-
-|18,578
1,925|| |As at 31stDec 2023|-|-|20,503
14,239|| |Net book value as at 1stJan 2023|-|49,905||| |As at 31stDec 2023|-|49,905|12,314|| ## **Note 13 Fixed Asset Investments** The charity holds 5,413.59 units in the COIF Charities Investment Fund. |All £|2023| |---|---| |Carrying (market) value at 1stJan 2023|98,253| |Additions to investments at cost|-| |Disposals at carrying value|-| |Add/(deduct) net gain/(loss) in revaluation|9,180| |Carrying (market) value at 31stDec 2023|107,433| Page **8** of **12** ## **Merstham Village Trust** ## **Note 14 Debtors** Debtors reflect monies owed by regular hall users. Prepayments are for utilities, rates and insurance. |All £|2023|2022| |---|---|---| |Trade debtors|5,121|3,956| |Prepayments|822|825| |Total|5,943|4,781| ## **Note 15 Creditors: amounts falling due within one year** Trade creditors reflect monies owed to/(from) utilities and suppliers, plus refundable deposits for hall and car park hire. Accruals and deferred income include monies received for 2023 hire of the car park and hall. |All £|2023|2022| |---|---|---| |Trade creditors|1,960|790| |Deferred income (see note 16)|5,436|3,807| |Total|7,396|4,596| ## **Note 16 Deferred income** Deferred income relates to monies received relating to hire of the hall and car park for 2024. |All £|| |---|---| |Balance as at 1stJan 2023|3,807| |Amounts released to income earned from charitable activities|(3,807)| |Amount deferred in year|5,436| |Balance as at 31stDec 2023|5,436| ## **Note 17 Restricted Funds** |All £ unless stated
Clock repair fund
Garden|**Balance at**
**1 Jan 2023**
341
3,040|**Incoming**
**Resources**
-
-|**Expenditure**
(44)
(488)|**Balance at**
**31 Dec 2023**| |---|---|---|---|---| |||||297
2,552
**2,849**| |**Total restricted funds**|**3,381**|**-**|**(532)**|| The Clock Repair Fund is a restricted fund to be used solely for the repair and maintenance of the millennial village clock. The Garden Fund is a restricted fund to be used solely for the maintenance and upkeep of the village garden. Page **9** of **12** **Merstham Village Trust** ## **Note 18 Unrestricted Funds** |All £ unless stated
General fund
Designated funds|**Balance at**
**1 Jan 2023**
407,149
-|**Balance at**
**1 Jan 2023**
407,149
-|**Incoming**
**Resources**
48,566
-|**Incoming**
**Resources**
48,566
-|**Expenditure**
(12,678)
-|**Expenditure**
(12,678)
-|**Balance at**
**31 Dec 2023**| |---|---|---|---|---|---|---|---| ||||||||442,037
-
**442,037**| |**Total unrestricted funds**|**407,149**||**48,566**|||**(12,678)**|| |There are no designated funds at this time.
**Note 19 Analysis of Group Net Assets between Funds**
**As at 31 Dec 2023**
**Unrestricted**
**Restricted**
All £ unless stated
**Funds**
**Funds**
Tangible fixed assets
62,219
-
Investment fixed assets
107,433
-
Cash at bank and in hand
273,838
2,849
Other net current assets/(liabilities)
1,453
-||||||**Total**
**Funds**
62,219
107,433
276,687
1,453
**444,886**|| |**Total funds**||**442,037**||**2,849**|||| ## **Note 20 Post Balance Sheet Events** There have been no post balance sheet events. Page **10** of **12** Merstham Village Trust CHARITY COMMISSION FOR ENGLAND AND WALES Independent examinerfs report on the accounts Section A Independent Examiner's Report Roport to the truth Merstham Ifillage TrLVJt On a¢￿￿Trts forthe year •nded 31* December, 2023 Charity no (rf any) 1175828 Sgt out on page8 3to10 I report to the trustees on my examinati￿ of the accounts of the above hwity fthe Trrfl for the year end&1 3111212023 R￿ponsIbIlItIeS and bvis of r¢port As the cthaiity's trustees, you are responsible forthe weparation ofthe accounts in accordance with the requirements ofthe Charibes Ad 2011 ("the Acr) I repjrt in respect of my examinatbjn ofthe TrusY8 acts)unts ￿led out under sectw)n 145 of the 2011 Act and in carrying OL5t my examinatKJn, I have followed au the applicabl8 Direthns given by the Charlty Commission under 145(5Mb) ofthe A Indopondènt I have Comp￿ my examinallon. I confimi that Th) maknl matters have oxamlnofs Statsment com& to my attention in Connect￿ I￿1h the examination which giv8s me cause to beli8ve that in, any malefial respeL*'. the aC￿UntIng re￿rdS I￿re ncrt kept in accord8nce with section 130 of the Ch￿itIeS Act: or the ￿Counts did not aceord wilh the accounliry recorts; or the ￿coUnts did not ￿npty with the applKable I￿ulrements Cc￿CeM1n9 the fomi and content of accounts set out in the Chorities (Aco)unts and Report81 Regulations 2008 other than any requirement that tha accounts give a Irue arml fairf vivm whth is not a matter considered as part of an indeperKlent examination. I have rn) ￿ncernS enj have ￿me ￿0$8 no cAheT matter8 in conn&tion ith the examination to wh￿h attention shouhl be drawn in this repx)rt in order to enable a proper undetstanding of the acmunls to be reached. Signod: JOHN BENNE Relevant woknional quallficati¢M{s) or boty (rf any): Addr8ss: 11. st Marf¥ ￿en$, Horsham. West Su88ex. RH12 1JP Page 11 of 12 **Merstham Village Trust** ## **Section B Disclosure** Only complete if the examiner needs to highlight material matters of concern (see CC32, Independent examination of charity accounts: directions and guidance for examiners). **Give here brief details of any items that the examiner wishes to disclose** . Page **12** of **12**