ROTHERFIELD VILLAGE HALL A Charitable Incorporated Organisation ACCOUNTS FOR THE YEAR ENDED 31ST DECEMBER 2025 Contents Page Annual Report Statement of Financial Activities Balance Sheet Statement of Cash Flows Notes to the Accounts 8-10 Independent Examiner's Report 11
ROTHERFIELD VILLAGE HALL TRUSTEES'ANNUAL REPORT FOR THE YEAR ENDED 31- DECEMBER 2025 l. Reference and Administrative Details Charlty name: Charity number: Principal address: Legal torm: Governlng documen Rotherfield Village Hall 1209841 North Street, Rotherfield, East Sussex TN6 3LX Charitable Incorporated Organisation ICIOI Constitution adopted on 8 August 2024 The trustees and members of the ao and Commlttee of Management servln8 durlng the year were: Elected Trustees {8 majtlmum) Jeff Thomas lappointed 8 August 20241 Sharon Turner lappolnted 8 August 20241 Mark Howard lappointed 8 August 20241 Ann Slmmonds lappolnted 8 January 20251 Phil Ireland lappointed 8 January 20251 Mark Slmmonds1?ppolnted 28 November 20241 Chairnian Vlce-chairnian Treasurer Appolnted Trtee$ {8 maxlrnum) Appolntln8 User Bodles Adam Hardy lappolrrted 28 November 20241 Rolherlield Partsh Councll - Secretary Andy Miller lappoirrted 8 January 20251 Rotherfield Players Vlcky Cheeseman lappolnted 8 January 20251 Rotherfleld St. Marttn Cynthla Yates lappointed 8 January 20251 Rotherfield Short Mat Bowls Club Judlth Hardy lappointed 8 January 20251 Rotherfield Baby & Toddler Group Josephlne Harewood lappointed 8 January 20251 Rothefh"eld Women's Institute Covopted Trustees13 maxlmuml None The trustees are the only members of the CIO. If the CIO is wound up eath mernber 15 liable to contrlbute up to a maximum of £1 towards the payment of any Ilab411ttes. 2. Structure, Governance and Management The charity is governed by its CIO constitution and is registered with the Charity Commlsslon. An Annual General Meeting is held each year and is open to all Inhabltsnts of the Parish, although only those aged 18 or over are eligible to vote. By a Deed of Vesifng Declaration dated 21 November 2024 all property belongin8 to the fornier charlty known as Rotherfield Willage Hall. with wstered number 268271, wa5 transferred to the CIO wlth re8lstere(i number 1209841 and atso known Js Rotherfield Village Hall, with effect from l January 2025.
ROTHERFIELD VILLAGE HALL TRUSTEES'ANNUAL REPORT FOR THE YEAR ENDED 31- DECEMBER 2025 The CIO ComMend actfvity wtth effect frorn l January 2025. The charity, with registered number 268271, ceased to operdte after 31 Dember 2024 and has now been MoVed from Chaty reglster. Tru5tee5 are appointed in accordance wrth the constitution. Recruitment is based on ensuring an appropriate mix of skills and local knowledge. There must be at least five charlty trustees but therels no maximum number. The trustees meet monthly to oversee the management of the hall. review bookings, monltor finances, and consider maintenance requirements. Day-to4ay management of bookings and hall administration Is carrled out by our bookin8 secretary. 3. Objectlves and Public Benefft Charltable Oblert The objert of the charity is: To provide and maintain a village hall for the use of the inhabitants of Rotherfield without distinction of polltScal, religlous or other opinions, includin8 use for Meetings, letture5, cla55es and recreatlon, with the object of improving the condltlons of Ilfe for the sald Inhabltants. Publ1¢ Benefft The trustees confirm that they have had regard to the Charlty COMMIlOn,$ guldance on publlc beneflt. The vlllage hall provldes publlc beneflt by: Offering an affordable community space for local groups and resldents HostSn8 socSal, recreatlonal and educatlonal artlvitles Supporting health and wellbeing through exerase classes and clubs Providrng a venue for parish meetings and community events The hall is available for hire by individuals, tommunty 8roups and local or8anlsatlons at reasonable and competitive rates. 4. Actlvitles and Achlevements Durlng the Year Ourlng the year the vlllage hall: Horted regular user groups including theatrlcal perfomlances. sporting fixtures, art Classes, fitness classes, luncheon club events. local sodal group meetlngs and parish councll meetlngs Was hired for private events such as birthday partses, family celebrations and memorial Servi$. Supported community events including seasonal fairs Undertook maintenance and improvement works including the installation of acoustic panels in the main hall
ROTHERFIELDVILLAGE HALL TRUSTEES'ANNUAL REPORT FOR THE YEAR ENDED 31ST DECEMBER2025 Total hall usage for the year was approximately 1.820 hours of hire compared to 1,886 hours in the previous year. The trltstees are pleased that the hall continues to be a valued cornmunity asset and are grateful to our Booking Secretary and aeaner, Mrs V. Lewls, whose Work is much appreciated. 5. Flnanclal Revlew The accounts have been pPared on the accruals basls In accordance wlth the Charltles Act 2011 and appllcable regulatlons for tharftles preparing micr(Fentity accounts. Income Total Income for the year was £34,088 and was received from: Hall hlre fee5 Grants Donatlons Feed In Tarlff Other Sncome Expendltur• Total expendItU for the year was £31,853 and related malnly to: Utllitles lelectrlcity, heatln& waterl Insurance Repairs and maintenance Cleaning and supplSes Adrnlnlstfation costs Oepreclation Net Movement In Funds Net surplus for the year wa5 £2.235. Total funds at year end.. £152,622 of whlch £51.927 is represented by net current assets. The trustee5 conslder the financlal pos10n of the charity to be stable and satisfactory. The Charlty's bankers are CAF Bank Ltd. The Independent Examiner 5s Vlncent Blake, Chartered Accountants. and the CL)mmittee15 very gratefLFI for their assistance. 6. Reserves Policy The trustees aim to mainlain sufficient unre5tTitted fvnds to cover routine running costs and unexpecte(i repairs.
ROTHERFIELDVILLAGE HALL TRUSTEES'ANNUAL REPORT FOR THE YEAR ENDED 31ST DECEMBER 2025 Details of the Chariws funds and reserves are set out at Notes 6 & 7 to the accounts. At the year end, unrestrirted general reserve5 Stood at £18.286 and the trustees believe this level of reserve5 is appropriate given the need to maintain the bvilding and manage unforeseen Maintenan costs, 7. Risk Management The trustees have considered the main risks facing the charity, which include.. Reduced hall booklngs Rlsing utllity and maintenance costs Major buildlng repalrs Health and safety dsks To mltlgate these rLsks the tn15tees: Regularly review hlre charges Monltor finan at each meetln8 Maintaln appropriate insuran Carry out gUlar bulldlng Inspettions and safety checks 8. Plans for the Future In the coming year the trustees aim to: Malntaln and improve the fabrlc of the buildin8 Increase community Use of the hall Seek grant fundlng for Sdentified improvement prolects Contlnue to ensure the hall Temains financially sustainable 9. Trustees. Respon51bllltles Statement The trustees are responslble for preparlng the Trustees, Annual Report and the financial statements In accordance wlth appllcable law and re8ulatlons. The trustees declare that they have approved thls report. Slgned on behalf of the trustees: Name: Posrtion.. Jeff Thomas Chairnian Date..
ROTHERFIELD VILLAGE HALL STATEMENT OF FINANaAL ACTivmES FOR THE YEAR ENDED 31ST DECEMBER 2025 For information only 2024 Fund5 Fund5 2025 Inwme Gr4nt5 and Oonatlons Donat10fi5 Grant from SSE Compensation from South Eart Water Charitable Artviitles Hire charge5 tor use of hall Sale of books and Sundry incorne In*4estment Incomè Feed in Tariff Bank interest 30 62 loo 30.053 59 Xl,053 59 30,143 117 1.619 827 1,619 827 1.351 1,036 33,309 Tot•1 Intome Expendlture Repalr5 and malntenance of hall Refurbi5hrnent projerts Clèanin8 Electrlclty Gas Rènt Insurance Business rates Water Booking Secretary fees Property valuation fee Printin& pt and statlonery Advertisin8 L5cenc•s Bank charges IT software and support Sundry Depreclatlon Total expendltur• 3,081 2262 5,852 2,587 5.693 3A181 2262 s52 2.587 5.693 1.146 5,109 6,072 1,921 4,113 1,742 183 516 1,358 4,195 516 1,358 4,195 4,561 642 24 261 251 295 353 144 3,645 31.853 353 144 429 269 5,848 33,282 31,853 Net IncomellExpendlturell¢x the Yeai Transfer 2,235 2.235 27 Total Funds brou8ht forward 150,387 150.387 ISO,360 Total Funds carrled forward 152,612 152.622 150.387 The note5 on pa8e58 to Ioform p3rtoftheseKcounts
ROTHERFIELD VILLAGE HALL BALANCE SHE AS AT 31ST DECEMBER 2025 For inforniation only 2024 2025 FIM•d assèts Leasehold )fillage Hall Furnlture and equipment Cornputer equipment Total Flxed Assets Current assets Debtors Bèlances at bank: Deposit accounts Current accounts Cash in hand 85,085 .160 450 86,821 10,673 67S 100.695 98,169 5.loz 5,450 43,266 5.182 39,448 9,628 814 48.$68 53,670 49,890 55,340 Uabllltles Credltors fallin8 due wlthln one year ¥743 1,743 3,122 3,122 Net current ass•ts 51.927 52,218 Totsl assets le55 current Ilabllltles 152,622 150,387 The Funds of the Charlty Unrestrlcted lunds General Funds Designated funds Vllla8e Hall Equlprnent renewal Major repairs 6&7 18286 15,698 85,085 39,930 9321 86,821 38,400 9,468 134.336 134,689 Total Charlty Funds 152,622 150,387 Approved by the Committee of Management on and signed on its behalf bv.. Chairman Jeff Thomas Hon. Treasuref.. Mark Howard The notes on page$ 8 trj lofomi rt01the* accounts
ROTHERFIELO VILLAGE HALL STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 315r DECEMBER 2025 For information onlv 2024 2025 N•t cash 8en•rated by lusÈd Inl operatlng actlvltles 7,891 Cash flows from Invtsttng Xlivrties: Feed in Tariff Interest L619 827 1,351 1,036 2.387 11.0121 15,1091 Expendlture on ftxed assets Expendlture on refurbishment projects Net used ln lTr¥esilnK acllvities 16,1711 (22621 15.9871 13,7341 Cash flows frgm financln8 artl¥hle5: Grants received Compensatlon Donations SC Icrf) 62 1,530 662 Chan8• In cash and equl¥4lents lfi the Yr 113221 4,819 Cash and ¢ash equlvalents brought fward C•sh and tssh equl¥alents orrfed foThYard 49,8gl 45,071 48.568 49,890 Re¢ond15atlon of nrt rn0M¢t In funds to n•t cash Ilowfrom owratln8 adMtI 2025 2024 Net mov•m•nt In funds Net Income for the year Add back.. DepreclatSon ch¥r8e Expenditure on refvrblshment projects Investment In¢ome shown In Investlng actMtI Income from flnan¢lng artlvltles Decrease Ilncreasel In debtOTS Increase IDecreasel in creditor5 Net cash fjerted bylused Inl operat1 attl¥hles from Pa8e 5 2235 27 5.848 5,109 12,3871 16621 27 1711 7.891 2262 IU461 IL5301 Dedu¢t.' IIA791 3.135 The notes on page$ 8t0 10 form part of these ac¢ounts
ROTHERFIELD VILLAGE HALL NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31ST DECEMBER 2025 l Accountlby pollcies al Basis of preparation and assesgnent of 8olnÉ conctrn These Accounts have been prepared underthe historic cost convention and In accordarte with the Statement ot Recommended Prattite"Accountin8 and RertIng by Charitie5" preparing their accounts in accordarKe with the Financial Rew)rtin8 Standard applicable In the UK and Rebublic of ITeland IFRS1021 second edrtKJn issued in October 2019 and the Charities Acts 2011 and 2022. The trust constitutes a public benefft entity as defined by FRSIO2. The trUee$ considerthat ihere are no material uncertainties atrUtthe Trust's abllity to tontinue as goin8 concem. bl Funds struthr• The charity has four unrestrlcted lunds, comwiyng a General Purposes Fund and Deslgnated Funds covering the Vllla8e Hall, Equlpment Renewal and Major Repalrs. Full detsils of these are disclosed in Notes 6 & 7. ¢1 rec4gnltlon All incoming resources are accounted for on the accrua basis and once the charity has entitlernent to the Income. It15 probable thatthe Income wlll be re¢elved and the amount of income receivable can be mèasured reliably. dl Expendlwre r•to8nldon Uablllties are reco8nised as soon as there is a le8al or conStrte obl18aOn commlttln8 the charity to that expendlture. rt is pr¢)balt that settlement will be required and the amount of thè obligation can be measured reliab. All e¥penditure15 accounted for on an accnjals basls and relates to ¢haTltable activities. •1 Tan8lble Ilxed assèts and deprtdatk All assets costlng more than £l.OCQ are capltalised and valued at historical cost. Depreclation Is provided on fixed assets at the followin8 rates based on their current useful1Sves and their anticipated residual values :. Leasehold Vtllage Hall Furniture and equipment Comwter equipmert 2% per annum on cost IOX per annum on net book value 33.3% per annum on cost f) Debtors Oebtors are measured on initial reco8nf(ion at settlement after arytradè dis¢ourtts. Sybsequentlythey are meaSUd at the cash orother consideration expKted to be received. ¥) Credltrys The Charity has creditors vthich are measured at settlement amounts les5 any trade discounts. The Charity incurs no costs in connettion its govemance as this is carried out on a voluntary or honorary bèsis. The Cornmittee estimates total volunteer drne at 840 hours per annum. No member5 of the Comrnitree of Mana8ement nor any person connetted wth thèm ha5 received or Is due to recèi¥e any remuneration or expenses forthe year direcdy or indire¢dy frorn the Charlty's funds. There were no Related PartyTransattions durirg the year.
ROTHERFIELD VILLAGE HALL NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31ST DECEMBER 2025 3 Flxed a51ets Vlly Hall ew1w)t Totsl At 1st January 2025 Addition5 Scfapped in the year At 31st December 2025 Depreciatlon At 1st January 2025 Charge for the year Scrapped ITr the year At 315t December 2025 Net book value At 31$1 Decembw 2025 86.821 10,673 6.171 675 98.169 6.171 86Wi 16 675 1.736 225 3.645 1.736 225 3.645 .160 450 1fy),695 At 1st January 2025 86,821 10.673 675 98.169 Under the tems of a lease dated 13th August 2024. Rotherfidd Parish Council granted a lease of 99 years er Rotherfield Vlllage Hall. expirin8 on 12th August 2123. at a rent of £1 per annum. Under the General VèstSn8 Declaration dated 21si November 2024 the leasehold title number ESX434570 was vested in Rotherfield Wllage Hall CIO. registered number 1209841, and this was re8iStefed bv HM Land Re8iStry on 22 Januèry 2025. Rotherfeld Vlllage Hall Ls now Insured for £1,830,(fKI Durlng the year £6.171 was spent on installlre acoustit panels in the Main Hall. Furnlture and equlpment In the Hall Is now insured for £88.( whkh irKltyJes £16,iJXI relatin8 to equlprnent of user groups. 2025 2024 4 D•bto Hlre char8es re¢•vable Other debtors Prepayments Totsl 2.422 150 2,530 5.102 3,131 138 2,181 5,450 S Crethlors.. Jmounts h111 du* wlthln t)nt yr Tra(te creditors Other creditors A¢cruals Total 619 1.317 200 1.60S 3.122 824 1.743
ROTHERFIELD VILLAGE HALL NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31ST DECEMBER 2025 6 Fund5 and transfers Genèrdl Purposes Vmla Dewated Funds Equlpment Renewal Major Repa*s Totsl 2025 At Istjanuary 2025 Surplus I Ideficitl for the year Transfers At 3tst December 2025 15.698 326 2,262 86.821 11.7361 9,468 1,736 11,8831 9,321 150,387 2235 85.IXS 39.930 152,622 The General Purposes Fund ¢omwises the Charlty's free reserves and represents approximatelv 6 rnonths, normal running costs. excludi depreciation and f)Ishrnent projects. The Village Hall Fund reprewts the net book value of the leasehold Vlllage Hall. The Equlprnent Renewal Fund represents the accumulated depre¢iatbtin of existing equlpment less amounts char8ed to the fund. ourfthe year costs of £379 weretharzed to the fvnd to coverthe costs of replacement Items. The Major Repairs Fund presents r¢seNes set aslde to (over major repalrs orconthbute to the eventual replacement of the Hall. Duringthe year £1,883 was char8ed to the fund to cover cost of re-wlrlng thè water bollerclr(ult and remedlal eltttrlcal Irk Identlfled as necessary following the 5 year inspeaion. 7 Analysjs of net amets ty fund$ Gtnernl Purpus•s D•sl8nated Funth Equlpment Aenew•l Vllla M•lor Repglrs Totsl 2025 Flxed assets Net ¢urrent assets 85,085 15,610 24,320 39.930 IfKI,695 51,927 151622 18.286 9,321 9,321 io
Independent Examinerfs report to the Trustees of Rotherfield Willage Hall We report to the trustees on our examination of the atcounts of Rotherfleld Village Hall (the CIO) Charity Number 1209841 for the year ended 310ernber 2025, whith are set out on pa8es I to 10. Responsibllltles and basis of report As the charity trustees of the CIO you a responsible for the preparatSon of the accounts In accordan wfth the reqLsirements of the Charities Act 2011 (the Attl and the Charities Act 2022. We report In respect of our examination of the Charitys accounts carried out under settion 145 of the 2011 Act and Sn carrying out our examinatlon we have followed all the appllcable Directions 8lven by the Charity Commission under sertion 14515llbl of the Art. Independent examlnerfs statement We have completed our examlnatlon. We confirni that rK* material matters have come to our attentlon In connethon wlth the examlnatlon glvlng us cause to believe that In any material respect.. accounting records were not kept in respect of the Charfjty as requlred by sertlon 130 of the Act,. or 2. the accounts do not accord with those recofds; or 3. the accounts do not comply with the appllcable requlrements concernlng the form and content of accounts set out in the Charitles (Accounts and Reports) Regulations 2008 other than any requirement that the accounts glve a "true and falr vlew" whlch Is not a matter considered as part of an Independent examinatlon. We have no con¢erns and have come across no other m3tters In connection with the examination to whlch entIon should be drawn In this report In order to enable a proper understandlng of the acco nts to be reached. Vlncent Blake Chartered Accountants Rotherfield Date: 2026. li