## **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|
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