The Rogate Village Hall & Recreation Ground Charity
Charity No. 214550
Trustees' Report and Unaudited Accounts
30 September 2024
The Rogate Village Hall & Recreation Ground Charity Contents
| Pages | |
|---|---|
| Trustees' Annual Report | 2 |
| Independent Examiner's Report | 4 |
| Statement of Financial Activities | 5 |
| Balance Sheet | 6 |
| Notes to the Accounts | 7 |
Page 1
The Rogate Village Hall & Recreation Ground Charity Trustees Annual Report
Rogate Village Hall
The trustees present their report with the unaudited financial statements of the charity for the year ended 30 September 2024.
REFERENCE AND ADMINISTRATIVE DETAILS
Charity No. 214550
Principal Office
North Street Rogate Petersfield Hampshire GU31 5BH
Trustees
The following trustees served during the year:
S. Berendt
R. Hatfield C. Jones-Parry (Resigned 1 May 2024) D. Leonard
J. Noble
S. Ward
Key Management Committee Personnel
Chair David Leonard Treasurer & Secretary Richard Hatfield Vice-Chair Simon Haarer
Accountants
JMB Accounting Ltd 10 London Road Liphook Hampshire GU30 7AN
Bankers
Barclays Bank plc
Solicitors
Mackarness & Lunt
Investment Advisors
CCLA/COIF
Page 2
The Rogate Village Hall & Recreation Ground Charity Trustees Annual Report
OBJECTIVES AND ACTIVITIES
The objects of the Charity are summarised as being to provide a village hall and recreation facilities for the inhabitants of Rogate, the day-to-day management of which is carried out by the Management Committee on behalf of the Trustees. In reviewing these and future activities, the Trustees have considered the Commission's guidance on public benefit to ensure that as many residents as possible can benefit from the facilities provided by the Charity. The attached financial statements have been prepared in accordance with the Statement of Recommended Practice (SORP) applicable to charities preparing their accounts in accordance with the Financial Reporting Standard (effective 1st January 2019). The items shown on the unrestricted funds relate to the operating activities of the Management Committee. All other funds are designated and are detailed in Note 14 to the accounts.
A hundred years after its opening, the Hall continues to play a central role in the Rogate community with a regular local playgroup and Lunch Club, and has been well used for a wide range of other activities from village events and local societies to children’s parties and weddings. During the year the Charity has continued to ensure that the Hall’s facilities continue to meet modern standards and, as foreshadowed in last year’s report, has installed solar panels to make the Hall more sustainable and reduce running costs. The Charity has also joined with the Parish Council by acquiring an emergency generator, funded entirely by a generous community grant from Scottish and Southern Electricity Networks, to ensure that the Hall can be used by the community as a ‘warm space’ in the event of a prolonged power outage.
The recreation ground and its children’s play area also remain popular with both locals and people from further afield, and we are very pleased that the last year has not only seen the return of regular football, played by both men and women’s teams, but also the occasional cricket match.
The rental from Hall Cottage, originally the caretaker’s residence, continues to make an important contribution towards the cost of running and maintaining the Hall and the Recreation Ground.
The Trustees are grateful to all the volunteers, especially the Management committee, who have given their time and energy during the year to ensure that the hall and recreation ground continues to play such an important part in village life.
STRUCTURE, GOVERNANCE AND MANAGEMENT
The Rogate Village Hall and Recreation Ground Charity (“the Charity”) is a Registered Charity (Number 214550) and originates from conveyances dated 29th October 1924 and 18th October 1927, a Trust Deed dated 22nd January 1949 and a Charity Commission Scheme of Arrangement dated 7th January 1981.
Statement of trustees' responsibilities in relation to the financial statements
The charity trustees are responsible for preparing a trustees' annual report and financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 2011, the applicable Charities (Accounts and Reports) Regulations, and the provisions of the Trust deed. The Trustees are also responsible for safeguarding the assets of the charity and hence taking reasonable steps for the prevention and detection of fraud and other irregularities.
Signed on behalf of the charity's trustees
D. Leonard Trustee 12 April 2025
Page 3
The Rogate Village Hall & Recreation Ground Charity Independent Examiners Report
Independent Examiner's Report to the trustees of The Rogate Village Hall & Recreation Ground Charity
I report to the trustees on my examination of the financial statements of The Rogate Village Hall & Recreation Ground Charity for the year ended 30 September 2024.
Responsibilities and basis of report
As the charity's trustees you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 ('the Act').
I report in respect of my examination of the charity's financial statements carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
Independent examiner's statement
I have completed my examination. I can confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
-
the accounting records were not kept in respect of the charity as required by section 130 of the Act; or
-
the financial statements do not accord with those records; or
-
the financial statements do not comply with the applicable requirements concerning the form and content of financial statements set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the financial statements give a 'true and fair' view which is not a matter considered as part of an independent examination.
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.
Jan Buckett JMB Accounting Ltd 10 London Road Liphook Hampshire GU30 7AN 12 April 2025
Page 4
The Rogate Village Hall & Recreation Ground Charity Statement of Financial Activities
for the year ended 30 September 2024
| Notes Income and endowments from: Donations and legacies 3 Charitable activities 4 Other trading activities 5 Investments 6 Other 7 Total Expenditure on: Charitable activities 8 Other 9 Total Net gains on investments Net income Transfers between funds Net income before other gains/(losses) Other gains and losses Gains/(Losses) on revaluation of fixed assets Net movement in funds Reconciliation of funds: Total funds brought forward Total funds carried forward |
Unrestricted funds |
Total funds | Total funds | |
|---|---|---|---|---|
| 2024 | 2024 | 2023 | ||
| £ | £ | £ | ||
| 414 | 414 | 279 | ||
| 34,788 | 34,788 | 32,920 | ||
| 1,090 | 1,090 | 875 | ||
| 3,108 | 3,108 | 1,717 | ||
| 6,753 | 6,753 | - | ||
| 46,153 | 46,153 | 35,791 | ||
| 22,333 | 22,333 | 20,875 | ||
| 18,694 | 18,694 | 8,725 | ||
| 41,027 | 41,027 | 29,600 | ||
| 1,470 | 1,470 | 222 | ||
| 6,596 | 6,596 | 6,413 | ||
| - | - | - | ||
| 6,596 | 6,596 | 6,413 | ||
| 2,963 | 2,963 | (14,261) | ||
| 9,559 | 9,559 | (7,848) | ||
| 580,957 | 580,957 | 588,805 | ||
| 590,516 | 590,516 | 580,957 | ||
Page 5
The Rogate Village Hall & Recreation Ground Charity Balance Sheet
at 30 September 2024
| Charity No. 214550 Fixed assets Investments 11 Current assets Debtors 12 Cash at bank and in hand Creditors:Amount falling due within one year 13 Net current assets Total assets less current liabilities Net assets excluding pension asset or liability Total net assets The funds of the charity Restricted funds 14 Unrestricted funds 14 General funds Designated funds Reserves 14 Revaluation reserve Total funds |
2024 £ 505,599 505,599 4,560 81,913 86,473 (1,556) 84,917 590,516 590,516 590,516 123,846 23,028 146,874 443,642 443,642 590,516 |
2023 £ 501,166 |
|---|---|---|
| 501,166 3,802 77,379 |
||
| 81,181 (1,390) |
||
| 79,791 580,957 |
||
| 580,957 | ||
| 580,957 | ||
| 118,720 23,028 |
||
| 141,748 439,209 |
||
| 439,209 | ||
| 580,957 |
Approved by the trustees on 12 April 2025
And signed on their behalf by:
D. Leonard Trustee 12 April 2025
Page 6
The Rogate Village Hall & Recreation Ground Charity Notes to the Accounts
for the year ended 30 September 2024
- 1 Accounting policies
Basis of preparation
The financial statements have been prepared 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.
Change in basis of accounting or to previous accounts
There has been no change to the accounting policies (valuation rules and method of accounting) since last year and no changes have been made to accounts for previous years.
Fund accounting
-
Unrestricted funds These are available for use at the discretion of the trustees in furtherance of the general objects of the charity.
-
Designated funds These are unrestricted funds earmarked by the trustees for particular purposes. Revaluation funds These are unrestricted funds which include a revaluation reserve representing the restatement of investment assets at their market values.
-
Restricted funds These are available for use subject to restrictions imposed by the donor or through terms of an appeal.
Income
-
Recognition of Income is included in the Statement of Financial Activities (SoFA) when the charity income becomes entitled to, and virtually certain to receive, the income and the amount of the income can be measured with sufficient reliability.
-
Income with related Where income has related expenditure the income and related expenditure is expenditure reported gross in the SoFA.
-
Donations and Voluntary income received by way of grants, donations and gifts is included in the legacies the SoFA when receivable and only when the Charity has unconditional entitlement to the income.
-
Tax reclaims on Income from tax reclaims is included in the SoFA at the same time as the donations and gifts gift/donation to which it relates. Donated services These are only included in income (with an equivalent amount in expenditure) and facilities where the benefit to the Charity is reasonably quantifiable, measurable and material.
-
Volunteer help The value of any volunteer help received is not included in the accounts. Investment income This is included in the accounts when receivable. Gains/(losses) on This includes any gain or loss resulting from revaluing investments to market value revaluation of fixed at the end of the year. assets Gains/(losses) on This includes any gain or loss on the sale of investments. investment assets
Page 7
The Rogate Village Hall & Recreation Ground Charity Notes to the Accounts
Expenditure
Recognition of Expenditure is recognised on an accruals basis. Expenditure includes any VAT which expenditure cannot be fully recovered, and is reported as part of the expenditure to which it relates. Expenditure on These comprise the costs associated with attracting voluntary income, fundraising raising funds trading costs and investment management costs. Expenditure on These comprise the costs incurred by the Charity in the delivery of its activities and charitable activities services in the furtherance of its objects, including the making of grants and governance costs. Grants payable All grant expenditure is accounted for on an actual paid basis plus an accrual for grants that have been approved by the trustees at the end of the year but not yet paid.
-
Governance costs These include those costs associated with meeting the constitutional and statutory requirements of the Charity, including any audit/independent examination fees, costs linked to the strategic management of the Charity, together with a share of other administration costs.
-
Other expenditure These are support costs not allocated to a particular activity.
Taxation
The charity is exempt from tax on its charitable activities.
Freehold investment property
Investment properties are measured initially at cost and subsequently at fair value at each balance sheet date and are not depreciated. All gains or losses are taken to the Statement of Financial Activities as they arise.
Stocks
Stock is included at the lower of cost or net realisable value. Donated 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 trade discounts due.
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. In the Statement of Cash Flows, cash and cash equivalents are shown net of bank overdrafts that are repayable on demand and form an integral part of the company's cash management.
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.
Page 8
The Rogate Village Hall & Recreation Ground Charity Notes to the Accounts
Receipt of donated goods, facilities and services
All donated goods, facilities and services received are recognised within incoming resources and expenditure at an estimate of the value to the charity.
2 Statement of Financial Activities - prior year
| Income and endowments from: Donations and legacies Charitable activities Other trading activities Investments Total Expenditure on: Charitable activities Other Total Net gains on investments Net income Net income before other gains/(losses) Other gains and losses: Gains on revaluation of fixed assets Net movement in funds Reconciliation of funds: Total funds brought forward Total funds carried forward 3 Income from donations and legacies General donations |
Unrestricted £ 414 414 |
Unrestricted funds 2023 £ 279 32,920 875 1,717 35,791 20,875 8,725 29,600 222 6,413 6,413 (14,261) (7,848) 588,805 580,957 Total 2024 £ 414 414 |
Total funds 2023 £ 279 32,920 875 1,717 |
|---|---|---|---|
| 35,791 20,875 8,725 |
|||
| 29,600 222 |
|||
| 6,413 | |||
| 6,413 (14,261) |
|||
| (7,848) 588,805 |
|||
| 580,957 | |||
| Total 2023 £ 279 |
|||
| 279 |
Page 9
The Rogate Village Hall & Recreation Ground Charity Notes to the Accounts
4 Income from charitable activities
| Hall Recreation Ground Hall Cottage Coronation 5 Income from other trading activities Other Rental/Fees 6 Income from investments Interest Received Dividend Income 7 Other income Bank Compensation Generator Project |
Unrestricted £ 15,629 4,350 14,809 - 34,788 Unrestricted £ 1,090 1,090 Unrestricted £ 2,650 458 3,108 Unrestricted £ 625 6,128 6,753 |
Total 2024 £ 15,629 4,350 14,809 - 34,788 Total 2024 £ 1,090 1,090 Total 2024 £ 2,650 458 3,108 Total 2024 £ 625 6,128 6,753 |
Total 2023 £ 18,786 2,572 11,053 509 |
|---|---|---|---|
| 32,920 | |||
| Total 2023 £ 875 |
|||
| 875 | |||
| Total 2023 £ 1,263 454 |
|||
| 1,717 | |||
| Total 2023 £ - - |
|||
| - |
Page 10
The Rogate Village Hall & Recreation Ground Charity Notes to the Accounts
8 Expenditure on charitable activities
| Expenditure on charitable activities Hall Recreation Ground Hall Cottage Coronation Governance costs Accountancy & Ind. Exam 9 Other expenditure Generator Project Ventilation Tower Solar Panels Other interest payable Employee costs Legal and professional costs 10 Staff costs Salaries and wages No employee received emoluments in excess of £60,000. 11 Investments Cost or revaluation At 1 October 2023 Revaluation At 30 September 2024 Net book values At 30 September 2024 At 30 September 2023 |
Unrestricted £ 15,751 2,341 3,221 - 1,020 22,333 Unrestricted £ 3,035 - 12,051 - 3,022 586 18,694 2024 3,022 3,022 Freehold Investment Property £ 485,739 2,963 488,702 488,702 485,739 |
Total 2024 £ 15,751 2,341 3,221 - 1,020 22,333 Total 2024 £ 3,035 - 12,051 - 3,022 586 18,694 Other investments - Listed £ 15,427 1,470 16,897 16,897 15,427 |
Total 2023 £ 13,229 2,872 3,556 588 630 |
|---|---|---|---|
| 20,875 | |||
| Total 2023 £ - 1,904 823 1 5,092 905 |
|||
| 8,725 | |||
| 2023 5,092 |
|||
| 5,092 | |||
| Total £ 501,166 4,433 |
|||
| 505,599 | |||
| 505,599 | |||
| 501,166 | |||
Page 11
The Rogate Village Hall & Recreation Ground Charity Notes to the Accounts
12 Debtors
| Trade debtors Other debtors Prepayments and accrued income 13 Creditors: amounts falling due within one year Other creditors Accruals Deferred income 14 Movement in funds Restricted funds: Unrestricted funds: General funds Designated funds: Marquee fund Pavilion fund Trustees' contingency reserve fund Total Revaluation Reserves: Revaluation fund Total revaluation reserves Total funds |
2024 £ 2,633 94 1,833 4,560 2024 £ 456 |
2023 £ 1,190 269 2,343 |
||
|---|---|---|---|---|
| 3,802 | ||||
| 2023 £ 270 |
||||
| 870 | 720 | |||
| 230 | 400 | |||
| At 1 October 2023 118,720 1,018 500 21,510 23,028 |
1,556 Incoming resources (including other gains or losses) £ 46,153 - - - - |
Resources expended £ (41,027) - - - - |
1,390 | |
| At 30 September 2024 £ 123,846 1,018 500 21,510 |
||||
| 23,028 | ||||
| 439,209 439,209 580,957 |
4,433 4,433 50,586 |
(41,027) | 443,642 | |
| 443,642 | ||||
| 590,516 |
Purposes and restrictions in relation to the funds:
Revaluation reserves Represent the amount by which investments exceed their historical cost.
Designated funds: Marquee fund For the renovation & repair of the marquee Pavilion fund For the renovation & repair of the pavilion Trustees' contingency reserve fund
Page 12
The Rogate Village Hall & Recreation Ground Charity Notes to the Accounts
15 Analysis of net assets between funds
| 15 Analysis of net assets between funds | |||
|---|---|---|---|
| Investments Net current assets 16 Reconciliation of net debt Cash and cash equivalents Net debt |
Unrestricted funds £ |
Restricted funds £ |
Total £ |
| 488,702 | 16,897 | 505,599 | |
| 75,332 564,034 At 1 October 2023 £ |
9,585 26,482 Cash flows £ |
84,917 | |
| 590,516 | |||
| At 30 September 2024 £ |
|||
| 77,379 | 4,534 | 81,913 | |
| 77,379 77,379 |
4,534 4,534 |
81,913 | |
| 81,913 | |||
Page 13
The Rogate Village Hall & Recreation Ground Charity Detailed Statement of Financial Activities
for the year ended 30 September 2024
| Income and endowments from: Donations and legacies General donations Charitable activities Hall Recreation Ground Hall Cottage Coronation Other trading activities Other Rental/Fees Investments Interest Received Dividend Income Other Bank Compensation Generator Project Total income and endowments Expenditure on: Charitable activities Hall Recreation Ground Hall Cottage Coronation Governance costs Accountancy & Ind. Exam Total of expenditure on charitable activities Other expenditure Generator Project Ventilation Tower Solar Panels Other interest payable |
Unrestricted funds 2024 £ 414 414 15,629 4,350 14,809 - 34,788 1,090 1,090 2,650 458 3,108 625 6,128 6,753 46,153 15,751 2,341 3,221 - 21,313 1,020 1,020 22,333 3,035 - 12,051 - 15,086 |
Total funds 2024 £ 414 414 15,629 4,350 14,809 - 34,788 1,090 1,090 2,650 458 3,108 625 6,128 6,753 46,153 15,751 2,341 3,221 - 21,313 1,020 1,020 22,333 3,035 - 12,051 - 15,086 |
Total funds 2023 £ 279 |
|---|---|---|---|
| 279 | |||
| 18,786 2,572 11,053 509 |
|||
| 32,920 | |||
| 875 | |||
| 875 | |||
| 1,263 454 |
|||
| 1,717 | |||
| - - |
|||
| - | |||
| 35,791 13,229 2,872 3,556 588 |
|||
| 20,245 | |||
| 630 | |||
| 630 | |||
| 20,875 - 1,904 823 1 |
|||
| 2,728 |
Page 14
The Rogate Village Hall & Recreation Ground Charity Detailed Statement of Financial Activities
| Employee costs Salaries/wages Legal and professional costs Accountancy and bookkeeping Total of expenditure of other costs Total expenditure Net gains on investments Net income Net income before other gains/(losses) Other recognised gains and losses Gains/(Losses) on revaluation of fixed assets Other Gains Net movement in funds Reconciliation of funds: Total funds brought forward Total funds carried forward |
3,022 3,022 586 586 18,694 41,027 1,470 6,596 6,596 2,963 - 9,559 580,957 590,516 |
3,022 3,022 586 586 18,694 41,027 1,470 6,596 6,596 2,963 - 9,559 580,957 590,516 |
5,092 |
|---|---|---|---|
| 5,092 | |||
| 905 | |||
| 905 | |||
| 8,725 | |||
| 29,600 222 |
|||
| 6,413 | |||
| 6,413 (14,261) - |
|||
| (7,848) | |||
| 588,805 | |||
| 580,957 |
Page 15