GRAYSWOOD VILLAGE HALL
AND SPORTS PAVILLION
Report and Accounts
for the year ended 31 March 2025

Reglstered Charity no.: 1182746
GRAYSWOOD VILLAGE HALL AND SPORTS PAVILLION
Management Committee
Kathryn Dean (Chairman)
Jane White (Trustee)
Natasha Hayes (Trustee)
Jessica Hounslow (Trustee and Bookings Secretary)
Bookings Secretary
Jessica Hounslow
Caretaker
John Lockwood
Principal address
Grayswood Village Hall
Grayswood
Haslemere
Surrey
GU27 2DJ
Bankers
Lloyds Bank plc
5 The Square,
Petersfield
Hampshire
GU32 3HL
Independent Examiner
Caroline Snell
Snell Associates
Rosewood
Broadway
Edington
Bridgwater
TA7 9JP

GRAYSWOOD VILLAGE HALL AND SPORTS PAVILLION
REPORT OF THE TRUSTEES
The management committee present their report for the year ended 31 March 2025.
PRINCIPAL AcfiviTIES
The Charity exists for the purpose of a village hall and sports pavilion for the use of the inhabitants of
Grayswood and the neighbourhood without distinction of sex or political, religious or other opinions
and In particular for use of meetings, lectures and classes and forms of recreation and leisure time
occupations with the object of improving the conditions of life in the community as stated in clause l of
th
the Trust Deed dated 6 December 1993 for the original charity number 1020577 and continued when
the Charity moved to become a Charitable Incorporated Organisation 1182746 in April 2020.
LEGAL AND ADMINISTRATIVE DETAILS
th
The Charity was registered on 4 May 1993 and is governed by its constitution that was adopted on 23,
March 1993. During the financial year 2019/20 the charity moved to become a Charitable Incorporated
Organisation number 1182746.
The members of the Committee of Management at 31 March 2025 as above.
st
st
The Trustees of the Charitable Incorporated Organisation at 31 March 2025 were:
Kathryn Dean
Jane White
Natasha Hayes
Jessica Hounslow
REVIEW OF THE YEAR
The Statement of Financial Activities set out on page 5 shows details of the funds. There was an excess
of expenditure over income of £4,919 (2024 -£3,987). This was after the deduction of depreciation of
£6,269 (2024 £6,784). The balance sheet set out on page 6 shows total reserves of £232,443 at 31"
March 2025 (2024 £237,362).
The deficit in funding the cost of the new hall was financed by a bank loan provided in 1999 by the
Charitvs bankers. The repayments due on the loan were paid on time and the liability to the bank was
fully paid off in a past year.
The continued functioning of the Charity is dependent on fundraising activities in addition to the lettin8
of the Hall in accordance with the Charity's objects. However, the trustees are satisfied that they will be
able to pay the debts as they fall due.

GRAYSWOOD VILLAGE HALL AND SPORTS PAVILLION
REPORT OF THE TRUSTEES (cont.)
STATEMENT OF TRUSTEES RESPONSIBILITIES
The law relating to charities requires the trustees to prepare financial statements for each financial
year, which give a true and fair view of the charity's financial activities during the year and of its
financial position at the end of the year. In preparing these financial statements, the trustees are
required to:
select suitable accounting policies and then apply them consistently.
make judgements and estimates that are reasonable and prudent.
state whether applicable accounting standards and statements of recommended practice have
been followed subject to any material departures disclosed and explained in the financial
statements; and
prepare the financial statement on a going concern basis unless it is inappropriate to presume
that the charity will continue to exist.
The trustees are responsible for keeping proper accounting records that disclose with reasonable
accuracy at any time the financial position of the charity and enable them to ensure that the financial
statements comply with the Trust Deed and the charity's constitution. They are also responsible for
safeguarding the assets of the charity and hence for taking reasonable steps for prevention and
detection of fraud and other irregularities.
INDEPENDENT EXAMINER
Caroline Snell, Snell Associates, will act as Independent Examiner.
BY ORDER OF THE BOARD
Jane White
SECRETARY
Date

GRAYSWOOD VILLAGE HALL AND SPORTS PAVILLION
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF GRAYSWOOD VILLAGE HALL AND SPORTS
PAVILLION
I report on the accounts for the year ended 31 March 2025, which are set out on pages 5 to 11:
Respective responsibilities of trustee and independent examiner
The Charity's trustees are responsible for the preparation of the accounts. The Charitvs 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);
follow the procedures laid down in the General Directions given by the Charity Commissioners
(under section 145(5)(b) of the 2011 Act). and
state whether particular matters have come to my attention.
Basis of independent examinerfs report
My examination was carried out in accordance with the 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 you as 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 fairf, view and the
report is limited to those matters set out in the statement below.
Independent examinerfs statement
In connection with my examination, no matter has come to my attention
l) which gives me reasonable cause to believe that, in any material respect, the requirements
to keep accounting records in accordance with section 130 of the 2011 Act. or
to prepare accounts which accord with these 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.
Signed:
Date: 23 January 2026
Caroline Snell
Snell Associates
Rosewood
Broadway
Edington
Bridgwater TA7 9JP

GRAYSWOOD VILLAGE HALL AND SPORTS PAVILLION
STATEMENT OF FINANCIAL AcfiviTIES
YEAR ENDING 31" MARCH 2025
Restricted Funds
Environmental New Hall
Project
Building
2025
2025
Unrestricted
Fund
Total
Total
Note
Stair-
2025
2025
2025
2024
INCOMING RESOURCES
Donations receivable
Letting income
Grants receivable
Sundry income
Bank interest
340
23,108
26,767
26,767
67
67
70
TOTAL INCOMING RESOURCES
26,834
26,834
23,518
RESOURCES USED
Direct charitable expenditure
Administration expenditure
(260)
(4,725)
(26,493)
(275)
(31,478) (27,131)
(275)
(375)
TOTAL RESOURCES USED
(260)
(4,725)
(26,768)
(31,753) (27,506)
NEf (OUTGOING)/INCOMING
RESOURCES BEFORE TRANSFERS
(260)
(4,725)
66
(4,919) (3,987)
TRANSFERS BEfwEEN FUNDS
Adjustment to assign prior years,
depreciation to Restricted from
Unrestricted
(1,131)
1,131
0 (106,943)
106,943
NET (OUTGOING)/INCOMING
RESOURCES FOR THE YEAR
(260)
(1,131) (111,668)
108,140
(4,919) (3,987)
FUND BALANCES brought
forward
819
1,131 333,710
(98,558)
237,362 241,349
FUND BALANCES carried forward
819
222,042
9,582
232,443 237,362

GRAYSWOOD VILLAGE HALL AND SPORTS PAVILLION
BALANCE SHEET at 31 March 2025
Note
2025
2024
TANGIBLE FIXED ASSETS
226,674 232,943
CURRENT ASSETS
Debtors
Cash at bank and in hand
2,346
5,853
8,199
2,371
5,992
8,363
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
(2,430) (3,944)
NEf CURRENT ASSEfs/(LIABILITIES)
5,769
4,419
TOTAL ASSETS LESS CURRENT LIABILITIES
232,443 237,362
CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
NET ASSETS
232,443 237,362
Financed by:
INCOME FUNDS
Restricted funds
Unrestricted funds
222,861 335,920
9,582 (98,558)
232,443 237,362
The financial statements were approved by the board of management on
2026
Kathryn Dean
Chairman

GRAYSWOOD VILLAGE HALL AND SPORTS PAVILLION
NOTES TO THE FINANCIAL STATEMENTS
I ACCOUNTING POLICIES
The financial statements have been prepared under the historical cost convention with items
recognised at cost or transaction value unless otherwise stated in the relevant notes to these
accounts.
The accounts have been prepared in accordance with the 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 of Ireland (FRS 102) issued on 16 July 2014 and
with the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS
102) and with the Charities Act 2011.
Incoming resources
Donations are included in the financial statements in the period in which the receipt becomes due,
inclusive of tax credits. Donations include the net surpluses on any fund raising events. Letting
income is accounted for on an accruals basis. All grants and voluntary income are accounted for
gross when receivable. Bank interest is included in the statements of financial activities in the period
in which it is received.
Expenditure
All expenditure is accounted for gross and when incurred.
Depreciation
Depreciation is provided on all tangible fixed assets, at rates calculated to write off the cost of each
asset over its expected life, as follows:
Freehold buildings
Fixtures & fittings
over 75 years
25Yo on reducing balance
Restrirted funds
The three restricted funds represent the following:
New Hall Building Fund
This fund represents the cost of the hall, less any deficit in
funding after allocating assets to other restricted funds. The sale
of the hall is restricted as detailed in note 11.
This fund represents monies raised for specific work to be carried
out on Grayswood Common, including restoring a pond, less
amounts already spent on that project.
This fund represents a grant received for the replacement of a
stairlift.
Environmental Project Fund
Stairlift

GRAYSWOOD VILLAGE HALL AND SPORTS PAVILLION
NOTES TO THE FINANCIAL STATEMENTS
2 NET INCOMING RESOURCES FOR THE YEAR
is stated after charging:
2025
2024
Independent Examiners remuneration
Depreciation of tangible fixed assets
275
6,269
375
6,784
6,544
7,159
3 GRANTS RECEIVABLE
There were no grants received in the financial year.
4 DIREcf CHARITABLE EXPENDITURE
Restricted Funds
Environmental
Project
2025
Unrestricted
Fund
Total
Total
Stairlift
New Hall
Building
2025
2025
2025
2025
2024
Hall running costs
Depreciation
260
24,949
1,544
25,209 20,347
6,269
6,784
4,725
4,725
31,817
31,478
27,131

GRAYSWOOD VILLAGE HALL AND SPORTS PAVILLION
NOTES TO THE FINANCIAL STATEMENTS
5 ADMINISTRATION EXPENDITURE
Restricted Funds
Stairlift Environmental
Project
2025
Unrestricted
Fund
Total
Total
New Hall
Building
2025
2025
2025
2025
2024
Independent Examiner
Bank charges
275
275
375
275
275
375
6 TANGIBLE FIXED ASSErs
Freehold
Building
Fixtures
& Fittings
Total
Cost
At 1st April 2024
Additions
354,340
54,595
408,935
At 31st March 2025
354,340
54,595
408,935
Depreciation
At 1st April 2024
Charge for the year
127,573
4,725
48,419
1,544
175,992
6,269
At 31st March 2025
132,298
49,963
182,261
Net book value
At 31st March 2025
222,042
4,632
226,674
At 31st March 2024
226,767
6,176
232,943

GRAYSWOOD VILLAGE HALL AND SPORTS PAVILLION
NOTES TO THE FINANCIAL STATEMENTS
7 DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025
2024
Debtors
Prepayments
81
222
2,149
2,265
2,346
2,371
8 CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025
2024
Creditors
Accruals
Deferred income
1,084
721
625
1,560
1,133
1,251
3,944
2,430
9 MOVEMENT OF FUNDS
Restricted Funds
Environmental
Project
Unrestricted
Fund
Total
Stairlift
New Hall
Building
Balance as at 1st April 2024
1,079
1,131
333,710
(98,558)
237,362
Adjustment to assign prior year
depreciation from Unrestricted
to Restricted
(106,943)
106,943
Net outgoing resources
(260)
(1,131)
(4,725)
1,197
(4,919)
Balance as at 31st March 2025
819
222,042
9,582
232,443
10

GRAYSWOOD VILLAGE HALL AND SPORTS PAVILLION
NOTES TO THE FINANCIAL STATEMENTS
10 ANALYSIS OF NET ASSErs
BEfwEEN FUNDS
Restricted Funds
Environmental
Project
Unrestricted
Fund
Total
Stairlift
New Hall
Building
Fixed assets
1,898
222,042
2,734
226,674
Net Current assets
5,769
5,769
Net assets
1,898
222,042
8,503
232,443
11 CONTINGENT LIABILITY- NEW HALL BUILDING FUND
The Charity has a liability to repay the Millennium Commission an equal amount to the proportion
funded on the sale of any part of its fixed assets if any such sale is made with or without the Millennium
Commission's approval.
11