REGISTERED CHARITY NUMBER: 213910 REPORT OF THE TRUSTEES AND UfriAUDrrED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2025 FOR BARCOMBE VILLAGE HALL
BARCOMBE VILLAGE HALL COPUENTS OF THE FINANCIAL sTATEmEs FOR THE YEAR ENDED 31ST DECEMBER 2025 1 to 3 Statsment of Flnanclal Activitles Balance Shegt Notes to the Financial Statements 6 to 10 Detailed Statement ol Financial Aclivitses 11 to 12
8ARCOM8E VILLAGE HALL REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST DECEMBER 2025 The trustees present their report wrth the financial stslenEnts of the charty for the year end 31st De¢errthr 2025. The trusls have adopted the prwsN)ns of Acwunting and Reporting by Charities.. Statement of Recommended practi applicable to charrbes preparing Ihwr accounts in accordan with the Financial Reportiro Standard app1Kab in the UK aThJ Republ Ireland IFRS 1021 leffectNe 1 January 20191. OBJECTIVES AND ACTllqllES Objèctivès and aims The charty's objects a lo provide a venue to house vile tlI. The premises are to other groups lo provKle income lo cover the cosis of njnning the hall. Significant activities The village hall provides a venue fc b¥itieS s(Kh a5 pre schjol nursery, youih groups, dramatic xxiety, Women's Institute, clubs, yoga and pilates. fvns and Vdd1rj5. The Iruslees have paid due ward to guIlare ISS by the Charity C¢Jnmiswn in decidiro what a(iwties the charity should undertake. Public benefit The Trustees have gNen careful oJ7sthratbJn to the Chanty CcYnmiss¥)n's guida to ensure that there is Clear evidence of how the aims crf the charty are c8rri1 out thrOh the actiVitS undertaken for publ bonefrt. ACHIEVEMENTS AND PERFORMANCE Charitable activities The hall has had another busy and successful year prowding many actm.ties and fundi¢)ns for the communty. Hall bookings, for dIngS. one off events an¢J regukr events, such as weekly dasses, remain slroThJ. Annual income from bcokings compared to the prior year has increase( by 15%, allowng reserves to be toppwj up. The incwse comes from a ccnbination of the type of bookirrfJs and the small increase in prices charge(I by the Village Hall to offset in¢reased costs. We have kept a fv404ier pricing Stru(ure with rUCed rates for local, communty reLed events. In parbcuLar. the pgr(KJp. which wns throughout schcx)I tem times, reiVeS pathularfy favourable terts. Frun a Maintenan persp&awe, it has iwi a year invdving several Malc projects and eynditure. Slarting in September the failed wooden llat rcof was replawJ with reinforced fibreglass covering. This amounts lo about ha the hall's r(K)fing area, has been very SU$$[ and will last many years. The £39k funding this being nt of the hall's reserves. Following in OCtor 25 solar panels wwe fitted over part of the rEw i¢))f together with a 10 KWI battery. Combined this should provide a signrfic2nt trthst to the hall's energy ns, particulady through the summer months. We were very fortunate lo receNe a £19k grant for this from the rwtional which covered the entsre cost. In November a local conlraclor installed a FrerKh drain system lo part of the lawn area used by the playgioup which had tradrtionally lain wet for long per¥x15. This ¥>tars lo have largely SO the problem and will enable the children to play outside The. Half of the £8.5K cost of this bw'ng met by the pwgroup. There have been clher unwelcAJne Maintr c(ksts over the year mainty involwng plumbing bLrt now, after 15 years of servi, this Can be exA. There rwnains an outstanding major repair for this coming summer to replace the fer( ftat rcofed area over th& krtchen and entran halls. This has long been a problem wrth consiStenY leaking and is now showing svJns of overall failing. It 15 propxJ5ed to repLqce this with the same fibregL%s covering as last yearfs area, wth simi[ cosL We Iwk forwdrd lo another successfijl year. Page 1
BARCOMBE VILLAGE KALL REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST DECEMBER 2025 FINANCIAL REVIEW Financial position The charrtres finances are in good shap, we have the comfort of avaTrLgble reserves of just over £94,000 12024". £W.000). Net inccfne is up from £10.846 to £34,800. Tcrtal Funds are up Irom £838,341 to £873,141. When the hall was buiti part of the ftJndiThJ was fr(Mn Ihe Parish coun1. They approached us in 2019 to pay the interest element of 8 thn they took OLrt to fuNI this. We have agreed to pay this and it is shown on p.11 under goveTnarKe cosls. Reserves policy The M&G Chanfund Investrnent represents the charlies reserves hdd lo cover unforeseen future expenditure. £70,000 vra5 originalty invested in 2021. The current value at the end of aeeounting year £94,22112024.. £90.0541. £10.000 was d(wn in Ihe year to cover capital expenditure STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document The charty was established by a thantabÈ trust ¢eI on 3 Dember 1W2 as amended by the goveming document dated 26th April 2004 Iwrth 2017 revisn$1. Recruitment and appointment of new trustges Trustees are recruited lil when an exisbng Irusl resigns and from the s•ne user group a5 the leaving Iruslee. If a new user group is created a tnjstee place wll be offered to them. {iil one trust is elected at the AGM. {iiil up to three meMrS may k cowled at a Special Meeting. Organizational structure Management Commrttee of candar year 2025 consists of ¥Jtx)inte(l at 2024 AGM Ifor administrthve year 2024r25) and 2025 AGM {for ajministrab.ve year 2025r261 and as cwpted during the year. 2024 AGM Electaj." Edward Al, Jane Evans. Patll"Ckq Gurman Hall user representatives". Mim Austin (Playgroupl, Juliette Scripps (sclS1, Ditys Skan (Wl). Neil Ar¢hard (Garden Clubl.. Emily Eastwc Officers.. Chairman - Edward AlcE", ethalr - Nwl Archard.. &¢retary - Lety Richards., Treasurer - John Hutchins". Hall Management- Ernity Cheal. 2025 AGM Elected.. Ethard Alce IChair} Hall user represenlats'ves.. Mim Austin IPgroupl, Jultte Scripps ISc(yJts), JarEt Lbyd IWI, Nwl Archard (Garden Clubl, Bronwen Sm(th (Art dubl., Emity Ea5two(x Officers.. Chairrnan Edward Alce., Vice(air - Neil Archard,. Sthtary - Lesley Rthards., Treasurer - John Hutchins., Hall Management- Emily Cheal. REFERENCE AND ADMINISTRATIVE DETAILS Registered Chaiity number 213910 Principal address Spinneys Hamsey Road Barcom Lewes BN8 5TG Page 2
BARCOMBE VILLAGE HALL REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST DECEMBER 2025 Trustoes ETRAI MEKAustin J Evans (resigned 114r25) J Scripps N Ar¢hard E Eas1 J Lloyd C B Smith lapp)inled 114r25) Approved by Ord of the t)oard oftrustees on ....... ZL and siqned on its behaw by.. N Archard- Trust Page 3
BARCOMBE VILLAGE HALL STATEMENT OF FINANCIAL ACTIWTIES FOR THE YEAR ENDED 31ST DECEMBER 2025 2025 Total funds 2024 Total funds Unrestrided Re5triGlwJ fund funds NrAes INCOME AND ENDOWMENTS FROM Donations and18CS SN25 19,OCrf) 24,425 3,0 Chariiable activities Vile hall Maintenan and Managnt 43.212 43,212 37.823 Investment income 6.217 6.217 Totsl 54.854 19,OCK) 73,8S4 48,309 EXPENDITURE ON Chartiable activities Village hall Maintenan and manaaement 61,156 53.221 39,751 Net gains on investments 14,167 14.167 2.288 NET INCOME 17.865 16.935 34.81)0 10,846 RECONCIUATION OF FUNDS Total funds brought foar(l 148,255 690,086 838.341 827,495 TOTAL FUNDS CARRIED FORWARD 166,120 707,021 873,141 838.341 notes fom part crfthese financial Statnts Page 4
BARCOMBE VILLAGE HALL BALANCE SHEET 31ST DECEMBER 2025 2025 2024 FIXED ASSETS Tangible assets 749.134 701, CURRENT ASSETS Investments Cash in hand 94.221 32.931 90,054 49,331 127.152 139,385 CREDITORS Arnounts falling due within one ye 13.145 12,7071 NET CURRENT ASSErs 124,IX17 136,678 TOTAL ASSETS LESS CURRENr UABILITIES 873.141 838,341 NET ASSETS 873,141 838,341 FUNDS Unrestricted fijnds Reslrrted funds 166.120 707,021 148,255 690,086 TOTAL FUNDS 873.141 838,341 The financial statements Y*re apwoved by the Board of Trustees arKI authorised for issue on ZL...Fk%...%2u. and were svJned on its behalf by.. N Archard- Trustee The ne$ form part ofthese financial ststeffenls Page 5
BARCOMBE VILLAGE HALL NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2025 ACCOUPtnNG POLICIES Basls of preparing the financlal statements The financial statenEnls of the chanty. whth is a iefft entty under FRS 102, have been prepared in accordance with the ChantS SORP IFRS 1021 Accounb"ng and Reporting by Charities". stateEnt of Recommended Practi applicab to Charli preparing Ihwr counts in accordance with the Financial Reportiro Standard applicab in the UK and Republic of Ireland IFRS 1021 leffNe 1 January 20191,. Financial Reporting Starard 102 The Financial Reporting Standard applicable in the UK arKI Republic of Ireknd, and the Charibe$ Aci 2011. The financial statements have been prepared underthe historical cost convenbon. The charity mts the definiti)n of a publ Benefit Entty under FRS 102. The financial stalenEnts are prepared on a going concwn basis. There are m material UnrtaIn"eS in spect of the ¢harrty's abilty to ¢tInue as a going o)ncem for the fOreab fvlure, based on latest slr8legi¢ Flans and finanual budgets. The financial stalennIS a prepared under the historical cost convention. The charity is a trust. Its principal pla% of business is listed on the Rewl of the Trustees Ipage 2). The charity has taken advantage of the foll(pMng dI10$ure exempkns in preparing these finan¢K41 statemènts, as tmiitt&J by FRS 102 The Financial ReportirwJ Standard applicable in the UK and Republic of Ireknd.: the requirements of Section 7 Ststement of Cash Fkws. the requirwnenl of parraph 3.17ld}. Income All income is reCjni8ed in the Statement of Financial ActMts On the eharity has entitlement lo the funds, r( is probabk that the income be reCed and the wrK)unl can Ee measur&J reliab. Expenditure Liabilf(ies are recognised as expendi(ure as Sc)n as there is a bJal or constructive oblualion commrtting the charty to that expendrture, f( is prObae that a transfer of econom benefits will be quired in settlement and the amount of the Cèl.0 can be measured reliably. Expendtture is accounted for on an accruals basis and has been cla55ffied under healings that aggregate all cost related to the catJ0ry. Where costs cannot be directly attn'buied to particuLar headings they have b*n allocated to actMtEs on a basis consistent wth t1 use of resources. Tangible fixed assets DepreckAtion k% provthl at the folbwng annual rates in order to wnte off each asset over its estirraled usefijl life.. Fixtures and ffttings - 15°% M rL1rj baLqnce Improvements to propety- 5% strduht line basis The charty is exempt frn tax on it5 charitable thth"es. Fund acwunting Unrestricted funds can used in accordarrE with the Chantab obJ'ectNe5 at the discretK)n of the trustees. Restricted funds can onty be use(1 for paULr re5tricaed purposes wrthin the objects of the charity. Reslriclions allse specrfEd by the donor or when fijnds are raed for partiujlar restn.cted purposes. Further explanation of the nature and purp)se of each fund is indud8J in the Th)tes to the financK41 stslèments. Page 6 continued...
BARCOMBE VILLAGE HALL NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE Y&4R ENDED 31ST DECEMBER 2025 ACCOUNnNG POUCIES - continued Current assets and liabililigs Current asset investments Current asset investnnts are listed investsnents, measur&1 at mad(et rate. Cash at bank and In hand Cash at bank and in hand includes interest arKI rK)nthinterest trwriThJ coUnts ld at call wth banks, and cash in hand. Creditors and provisions ProvisKJns for future Ik8bilities are recojnised when the charty has a al or conslruetwe financial obligation that ca) be reliabty estim81ed arHI for which there is an expi)n that payment will be Basic financial instrumgnts A financial instrument is a (xy)Ira(l that gives rise lo a finanoal asset of one entity and a financ1 liability or equty instrument of andher tity. TtE chanty onty holds basic financial instruments as defined by s&tion 11 of FRS 102. DONATIONS AND LEGACIES 2025 2024 Donations and geS Events Grants 3,000 980 19.000 24N25 3,%0 Grants received, 1ndL¥ in above, are as fc41(yws'. 2025 2024 Other grants 19.(X)O INVESTMENT INCOME 2025 2024 Income from listed investments Interest and divKlends 5,247 970 5.505 1.021 6.217 Page 7 conb"nued...
BARCOMBE VILLAGE HALL NQTES TO THE FINANCIAL STATEMENTS - continu1 FOR THE YEAR ENDED 31ST DECEMBER 2025 INCOME FROM CHARITABLE AGnvmES 2025 2024 Actimi Village hall rntenan and management Rental incorne 43,212 37,823 TRUSTEES. REMUNERATION AND BENEFITS There were no trustees. remuneratk)n ¢y other benefits for the year ended 31st Decemter 2D25 nor f(¥ the year ernded 31st Deber 2024. Trustoes. expenses There were rm) trusts, expenses paid for the year ended 31st DeCber 2025 nor for the year ended 31st December 2024. STAFF COSTS The average monthty nLFmber of employ*s during the yearwas as follows." 2025 2024 GeneBI No employees received eni)lunEnts in excess (rf £60,(KK). TANGIBLE FIXED ASSETS Improvements Fixtures and fittings Freeh(Ad propety prope Totals COST Al 1st January 2025 Addibons 821163 29,192 851,355 51.798 51.798 At 31st DeCber2o25 822,163 51,798 29,192 903,153 DEPRECIATION Al 1st January 2025 Charge for year 132.ori 17,615 1.737 149,692 4,327 At 31st December 2025 132,077 19,352 154,019 NEf BOOK VALUE At 31st DeCber 2025 690.086 749,134 At 31st Decwnber 2024 690.086 11,577 701,663 Page 8 continued...
BARCOMBE VILLAGE HALL NOTES TO THE FINANCIAL STATEMEPUS- continued FOR THE YEAR ENDED 31ST DECEMBER 2025 CURRENT ASSET INVESTMETr¥TS 2025 2024 sted investmenls 94.221 ),054 CREDITORS: Amou FALUNG DUE WITHIN ONE YEAR 2025 2024 Trade creditors Other creditors 1.047 2.098 1,047 1,660 3,145 2,707 10. ANALYSIS OF NET ASSEfs BETWEEN FUNDS 2025 Total funds 2024 Total fijnds Unresln(*ed Restricted furNJ funds Fixed assets Current assets Current liabilrties 42.113 127.152 13,145) 707.021 749,134 127.152 13.1451 701.663 139,385 12,7071 166.120 707.021 873,141 838,341 11. MOVEMENT IN FUNDS Net At 31112125 At 111r25 in fijnds Unrestrictod funds General fijnd 148.255 17.865 166.120 Restricted funds New Vi514e Hall Lottery grant for Solar Panets 690,086 16,935 16.935 16.935 707.021 TOTAL FUNDS 838.341 34.800 873.141 Net m0Vennt in funds, included in the abe are as Incoming resources Gains ar¥J losses Movement n funds expended Unrestricted funds General lund (51.156) 14.167 17.865 Restricted funds Lottery grant for Solar P1$ 19.000 12,0651 16.935 TOTAL FUNDS 153,2211 14,167 34.800 Page 9 continued...
BARCOMBE VILLAGE HALL NOTES TO THE FiNANCIAL STATEMENTS_ continued FOR THE YEAR ENDED 31ST DECEMBER 2025 11. MOVEMENT IN FUNDS- continued Comparatives lor movement in funds Net Al 31112124 At 111r24 in fvnds Unrestricted funds General ftjnd 137,409 10,846 148,255 Restricted funds New Village Hall 690,086 TOTAL FUNDS 827,495 10.846 838,341 Comparative rt movement in funds. includ&1 in the afy)ve are as folhm.. Incoming reSoUS ResoLtrces expended Gains and losses Movement in funds Unrestricted funds General fund 48,309 139,751) 2.288 10,846 TOTAL FUNDS (39,7511 2,288 10.846 11 Is 8 wuirement olthe charrh.es SORP to the ctjnparative figures in this note. 12. RELATED PARTY DISCLOSURES During the year the thanty paid £1.680 I224.. £nil) to Neil Archard, a tnjslee, for Maintenan work and £56212024.. £nill as reimlyJr5emenls f(K parts. Page 10
BARCOMBE VILLAGE HALL DETAILED STATEMETr OF FINANCIAL ACTMTIES FOR THE YEAR ENDED 31ST DECEMBER 2025 2025 2024 INCOME AND ENDOWMENTS Donations and Eegacies Donations and legacies Events Grants 4,625 800 19,000 3,000 960 24A25 3,960 Investment income Inme from listed investments Interest and dDiidends 5,247 970 5.505 1.021 6.217 6,526 Charitable activitles Rental income 43,212 37,823 Total incoming resources 73.854 48,309 EXPENDITURE Charitable actlvities Wages Cleaning Insurance Eleclricty Repairs and renewaLs Subscriptions Water and sewerage Adminislralion Marketing incl web costs Communications Depreciation of tangitrAe fixed ass 11.981 10,234 1,542 4,333 2,712 11,722 459 1,948 211 837 756 3.689 5,352 302 17551 765 4.326 49,101 36.798 Support Costs Management Sundries 1.076 816 Finance Bank charges 52 Governance costs Accountancy and legal fs Bank loan interest 2.992 193 1992 2,077 Total resources expended 53.221 39,751 Net income befor• galns and losses 20.633 8,558 This page thes no form part of the Statutory financial statements Page11
BARCOMBE VILL4GE HALL DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST DECEMBER 2025 2025 2024 Realised recognlsed galns and lossos Realised gainsl{bssesl on fij asset investments 14.167 2.288 Net income 34.800 10.846 This paje does nct form part of the statutory finala1 slatements Page 12
The Independent ExaMineS Report The Independent examlnerfs rnport to the Truslws af 8arconth Vll HaN (rIty Mumb•r213910 I report onthe accounts ofthe trust forthe year ended 31 December 2025. whlth are attadd. As trustees you are responsible for the preparation of the accourrts- you corfjiderthat an audrt Ss not required under Section 144121 ofthe CharTt5Act 2011 ( the2011 Att J and that an indepèndent examination is needed. It is my resFK>rksibility to: Examlne the a¢counts uTrJer 5e¢tyon 145 of the 2011 Act: To followthe Fwocedures lald d••n In the general dlrecdons of the Charity Commission under section 14515llbl of the 2011 Art,. and To statè whether partiCur matters have cometo my attention. Basls of thls rewt My examination was carried out In accordance with the Gereral Dirertions given bythe Charity Commission. That examination includes a review of the accountinB recryd5 kept by the trustees and a comparison of the atcounts wlth those rewrds. It also irhcludes considering any unusual items or diSck)sU in the a¢counts and seeking explanations from you as trustees concernin8 any such matters The procedures undertaken do not pmvlde all the evidence that would be required in an aud¢t, and consequently no opinbon is gtven as to whetherthe accounts present a.true and fair Vie and the reFK)rt is limited to those matters set in the statement below. Indepèndent eXIne$ statemenl In connertion with myexamination. matter has come to my attention.. l. whlch glves me reasorbable ¢ause to believe that in any material reskwthe requlrements to keep accounting records in accordan wtth sertion 130 of the 2011 Att; and to prepare accounts which COrd with the accounting rectwds and comply wtth the reqttlrements of the Act and the Regul*ion5 have not been met; or 2. to whSth. In my opinson. attent1 should be drawn in orderto enable è proper understandlt)g of the accounts to be reached. 5tgned......_... Ala5dalr Smith FCA. 4 Brid8elands. Barcombe. East gJsse4 BN8 SBW.