The Rogate Village Hall & Recreation Ground Charity
Charity No. 214550
Trustees' Report and Unaudited Accounts
30 September 2025
The Rogate Village Hall & Recreation Ground Charity Contents
| Pages | |
|---|---|
| Trustees' Annual Report | 2 to 4 |
| Independent Examiner's Report | 5 |
| Statement of Financial Activities | 6 |
| Balance Sheet | 7 |
| Statement of Cash flows | 16 |
| Notes to the Accounts | 8 to 15 |
| Detailed Statement of Financial Activities | 17 to 18 |
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 2025.
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 D. Leonard J. Noble S. Ward
Key Management Personnel
Management Committee Chair Simon Ward Management Committee Vice-Chair Simon Haarer Management Committee Treasurer/Secretary Richard Hatfield
Accountants
JMB Accounting Ltd 10 London Road Liphook Hampshire GU30 7AN
Bankers
Barclays Bank plc
Solicitors
Mackarness & Lunt
Investment Advisors
CCLA/COIF
OBJECTIVES AND ACTIVITIES
The core objectives of the Rogate Village Hall and Recreation Ground Charity (“the Charity”) are to provide a village hall and recreation facilities for the benefit of Rogate’s inhabitants.
Page 2
The Rogate Village Hall & Recreation Ground Charity
Trustees Annual Report
The Hall has continued to host a variety of village events, including the well-attended “pop-up” lunch, children’s parties, weddings, and wakes, as well as activities ranging from Yoga to Scottish dancing. In a notable first, the hall was packed on 6 June when it was the venue for an edition of the BBC’s Any Questions programme.
The recreation ground continues to play a vital role in the community, being regularly used by football teams of all ages and both genders and by residents using the children’s play area, the gym facilities, or simply enjoying the open space with their families. This summer, an open-air film night was held, although regrettably the weather was distinctly unseasonal.
The Hall is designated as a “warm space” for the community in the event of a prolonged power cut and the stand-by generator - fully funded by a grant from Scottish and Southern Electricity Networks (SSEN) and supported by the Parish Council - was successfully installed and tested.
The Charity has also continued to maintain and improve the buildings. This year has, amongst other things, seen the refurbishment of the former Youth Club Room, the upgrading of some kitchen equipment, and the installation of security CCTV cameras. This year has also, sadly, seen the retirement of Fred Fosberry, who looked after the recreation ground so well, for so long. A new contractor has now taken on this responsibility, and we have also invested in a “gang” mower to make it easier to maintain the pitches and installed new barriers and lockable gates to help keep vehicles off the grass.
The Trustees are deeply grateful to all the volunteers who contribute their time and energy, with special thanks to the Management Committee. Without their initiative, vigilance, and many hours of unpaid work the Hall could hardly continue to operate as it now does.
FINANCIAL REVIEW
The Charity remains financially sound. The rent from Hall Cottage – once the caretaker’s residence – plays a vital part in allowing us to keep hire charges at an affordable level, with discounts for local users, since income from the Hall and Recreation Ground does not fully cover their operating costs.
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. Day-to day management of the facilities is carried out by a Management Committee on behalf of the Trustees. The financial statements shown on pages 5 and 6 have been prepared in accordance with the Statement of Recommended Practice (SORP) for charities. Unrestricted funds relate to the operating activities of the Management Committee, while all other funds are designated and explained further in Note 14 to the Accounts.
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.
Page 3
The Rogate Village Hall & Recreation Ground Charity Trustees Annual Report
Signed on behalf of the charity's trustees
D. Leonard
Trustee
07 March 202605 March 2026
Page 4
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 2025.
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 05 March 2026
Page 5
The Rogate Village Hall & Recreation Ground Charity Statement of Financial Activities
for the year ended 30 September 2025
| 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 (losses)/gains on investments Net (expenditure)/income Transfers between funds Net (expenditure)/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 |
|||
|---|---|---|---|
| Unrestricted funds |
Total funds | Total funds | |
| 2025 | 2025 | 2024 | |
| £ | £ | £ | |
| - | - | 414 | |
| 30,814 | 30,814 | 34,788 | |
| 745 | 745 | 1,090 | |
| 2,894 | 2,894 | 3,108 | |
| 500 | 500 | 6,753 | |
| 34,953 | 34,953 | 46,153 | |
| 37,058 | 37,058 | 22,333 | |
| 1,991 | 1,991 | 18,694 | |
| 39,049 | 39,049 | 41,027 | |
| (729) | (729) | 1,470 | |
| (4,825) | (4,825) | 6,596 | |
| - | - | - | |
| (4,825) | (4,825) | 6,596 | |
| 1,378 | 1,378 | 2,963 | |
| (3,447) | (3,447) | 9,559 | |
| 590,516 | 590,516 | 580,957 | |
| 587,069 | 587,069 | 590,516 | |
Page 6
The Rogate Village Hall & Recreation Ground Charity Balance Sheet
at 30 September 2025
| 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 |
2025 £ 506,248 506,248 3,039 83,776 86,815 (5,994) 80,821 587,069 587,069 587,069 119,750 23,028 142,778 444,291 444,291 587,069 |
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 |
Approved by the trustees on 05 March 2026
And signed on their behalf by:
D. Leonard Trustee 05 March 2026
Page 7
The Rogate Village Hall & Recreation Ground Charity Notes to the Accounts
for the year ended 30 September 2025
- 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 8
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 9
The Rogate Village Hall & Recreation Ground Charity Notes to the Accounts
Leased assets
Where the charity enters into a lease which entails taking substantially all the risks and rewards of ownership of an asset, the lease is treated as a finance lease.
Leases which do not transfer substantially all the risks and rewards of ownership to charity are classified as operating leases.
Assets held under finance leases are initially recognised as assets of the charity at their fair value at the inception of the lease or, if lower, at the present value of the minimum lease payments. The corresponding liability to the lessor is included in the balance sheet date as a finance lease obligation. Lease payments are apportioned between finance expenses and reduction of the lease obligation so as to achieve a constant rate of interest on the remaining balance of the liability. Finance expenses are recognised immediately, unless they are directly attributable to qualifying assets, in which case they are capitalised in accordance with the charity's policy on borrowing costs.
Assets held under finance leases are depreciated in the same way as owned assets.
Operating lease payments are recognised as an expense on a straight-line basis over the lease term. In the event that lease incentives are received to enter into operating leases, such incentives are recognised as a liability. The aggregate benefit of incentives is recognised as a reduction of rental expense on a straight-line basis.
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.
Page 10
The Rogate Village Hall & Recreation Ground Charity Notes to the Accounts
2 Statement of Financial Activities - prior year
Unrestricted
| 2 Statement of Financial Activities - prior year |
Unrestricted | ||
|---|---|---|---|
| Income and endowments from: Donations and legacies Charitable activities Other trading activities Investments Other 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 4 Income from charitable activities Hall Recreation Ground Hall Cottage |
Unrestricted £ 14,996 3,435 12,383 30,814 |
funds 2024 £ 414 34,788 1,090 3,108 6,753 46,153 22,333 18,694 41,027 1,470 6,596 6,596 2,963 9,559 580,957 590,516 Total 2025 £ - - Total 2025 £ 14,996 3,435 12,383 30,814 |
Total funds 2024 £ 414 34,788 1,090 3,108 6,753 |
| 46,153 22,333 18,694 |
|||
| 41,027 1,470 |
|||
| 6,596 | |||
| 6,596 2,963 |
|||
| 9,559 580,957 |
|||
| 590,516 | |||
| Total 2024 £ 414 |
|||
| 414 | |||
| Total 2024 £ 15,629 4,350 14,809 |
|||
| 34,788 |
Page 11
The Rogate Village Hall & Recreation Ground Charity
Notes to the Accounts
5 Income from other trading activities
| Other Rental/Fees 6 Income from investments Interest Received Dividend Income 7 Other income Bank Compensation Generator Project Security Project 8 Expenditure on charitable activities Expenditure on charitable activities Hall Recreation Ground Hall Cottage Governance costs Accountancy & Ind. Exam |
Unrestricted £ 745 745 Unrestricted £ 2,425 469 2,894 Unrestricted £ - - 500 500 |
Total 2025 £ 745 745 Total 2025 £ 2,425 469 2,894 Total 2025 £ - - 500 500 |
Total 2024 £ 1,090 |
|---|---|---|---|
| 1,090 | |||
| Total 2024 £ 2,650 458 |
|||
| 3,108 | |||
| Total 2024 £ 625 6,128 - |
|||
| 6,753 | |||
| Unrestricted £ 24,471 9,809 1,794 984 37,058 |
Total 2025 £ 24,471 9,809 1,794 984 37,058 |
Total 2024 £ 15,751 2,341 3,221 1,020 |
|
| 22,333 |
Page 12
The Rogate Village Hall & Recreation Ground Charity Notes to the Accounts
9 Other expenditure
| 9 Other expenditure |
|||
|---|---|---|---|
| Generator Project Solar Panels 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 2024 Revaluation At 30 September 2025 Net book values At 30 September 2025 At 30 September 2024 12 Debtors Trade debtors Other debtors Prepayments and accrued income 13 Creditors: amounts falling due within one year Other creditors Accruals Deferred income |
Unrestricted £ 1,739 - - 252 1,991 2025 - - Freehold Investment Property £ 488,702 1,378 490,080 490,080 488,702 2025 £ 926 - 2,113 3,039 2025 £ 2,993 |
Total 2025 £ 1,739 - - 252 1,991 Other investments - Listed £ 16,897 (729) 16,168 16,168 16,897 |
Total 2024 £ 3,035 12,051 3,022 586 |
| 18,694 | |||
| 2024 3,022 |
|||
| 3,022 | |||
| Total £ 505,599 649 |
|||
| 506,248 | |||
| 506,248 | |||
| 505,599 | |||
| 2024 £ 2,633 94 1,833 |
|||
| 4,560 | |||
| 2024 £ 456 |
|||
| 984 | 870 | ||
| 2,017 | 230 | ||
| 5,994 | 1,556 |
Page 13
The Rogate Village Hall & Recreation Ground Charity Notes to the Accounts
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 |
At 1 October 2024 123,846 1,018 500 21,510 23,028 |
Incoming resources (including other gains/losses ) £ 34,953 - - - - |
Resources expended £ (39,049) - - - - |
At 30 September 2025 £ 119,750 1,018 500 21,510 |
|---|---|---|---|---|
| 23,028 | ||||
| 443,642 443,642 590,516 |
649 649 35,602 |
(39,049) | 444,291 | |
| 444,291 | ||||
| 587,069 |
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
15 Analysis of net assets between funds
| Investments Net current assets |
Unrestricted funds £ |
Restricted funds £ |
Total £ |
|---|---|---|---|
| 490,080 | 16,168 | 506,248 | |
| 70,402 560,482 |
10,419 26,587 |
80,821 | |
| 587,069 |
Page 14
The Rogate Village Hall & Recreation Ground Charity Notes to the Accounts
16 Reconciliation of net debt
| Reconciliation of net debt | |||
|---|---|---|---|
| Cash and cash equivalents Net debt |
At 1 October 2024 £ |
Cash flows £ |
At 30 September 2025 £ |
| 81,913 | 1,863 | 83,776 | |
| 81,913 81,913 |
1,863 1,863 |
83,776 | |
| 83,776 |
Page 15
The Rogate Village Hall & Recreation Ground Charity Statement of Cash flows
for the year ended 30 September 2025
| Cash flows from operating activities Net (expenditure)/income per Statement of Financial Activities Adjustments for: Dividends, interest and rents from investments Decrease/(Increase) in trade and other receivables Increase in trade and other payables Net cash used in operating activities Cash flows from investing activities Dividends, interest and rents from investments Net cash from investing activities Net cash from financing activities Net increase in cash and cash equivalents Cash and cash equivalents at the beginning of the year Cash and cash equivalents at the end of the year |
2025 £ (3,447) (3,394) 1,521 4,438 (882) 3,394 3,394 - 2,512 81,913 84,425 |
2024 £ 9,559 (9,861) (758) 166 |
|---|---|---|
| (894) 9,861 |
||
| 9,861 | ||
| - | ||
| 8,967 | ||
| 77,379 | ||
| 86,346 | ||
| Components of cash and cash equivalents | ||
| Cash and bank balances | 83,776 | 81,913 |
| 83,776 | 81,913 |
Page 16
The Rogate Village Hall & Recreation Ground Charity Detailed Statement of Financial Activities
for the year ended 30 September 2025
| Income and endowments from: Donations and legacies General donations Charitable activities Hall Recreation Ground Hall Cottage Other trading activities Other Rental/Fees Investments Interest Received Dividend Income Other Bank Compensation Generator Project Security Project Total income and endowments Expenditure on: Charitable activities Hall Recreation Ground Hall Cottage Governance costs Accountancy & Ind. Exam Total of expenditure on charitable activities Other expenditure Generator Project Solar Panels Salaries/wages |
Unrestricted funds 2025 £ - - 14,996 3,435 12,383 30,814 745 745 2,425 469 2,894 - - 500 500 34,953 24,471 9,809 1,794 36,074 984 984 37,058 1,739 - 1,739 - - |
Total funds 2025 £ - - 14,996 3,435 12,383 30,814 745 745 2,425 469 2,894 - - 500 500 34,953 24,471 9,809 1,794 36,074 984 984 37,058 1,739 - 1,739 - - |
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 | |||
| 3,022 | |||
| 3,022 |
Page 17
The Rogate Village Hall & Recreation Ground Charity
Detailed Statement of Financial Activities
| The Rogate Village Hall & Recreation Ground Charity Detailed Statement of Financial Activities |
|||
|---|---|---|---|
| Legal and professional costs Accountancy and bookkeeping Total of expenditure of other costs Total expenditure Net gains on investments Net (expenditure)/income Net (expenditure)/income before other gains/(losses) Other recognised gains and losses Gains on revaluation of fixed assets Other Gains Net movement in funds Reconciliation of funds: Total funds brought forward Total funds carried forward |
252 252 1,991 39,049 (729) (4,825) (4,825) 1,378 - (3,447) 590,516 587,069 |
252 252 1,991 39,049 (729) (4,825) (4,825) 1,378 - (3,447) 590,516 587,069 |
586 |
| 586 | |||
| 18,694 | |||
| 41,027 1,470 |
|||
| 6,596 | |||
| 6,596 2,963 - |
|||
| 9,559 | |||
| 580,957 | |||
| 590,516 |
Page 18