Charity Number 218591
TUNSTALL VILLAGE MEMORIAL HALL
TRUSTEES. REPORT
AND
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

Tunstall Willage Memorial Hall
Contents
Page
Contents
Reference and administrative information
Trustees, report
Independent examinerfs report
Statement of financial actwities
Summary income and expenditure account
Balance sheet
Statement of cash flows
io
Notes to the financial statements
11-16

Tunstall Willage Memorial Hall
Reference and adrninistrative details of the charity. it5 trustees and advisers
for the year ended 31 March 2025
Trustees
Mrs P Panton (Chairl
Brachers Trust Corporation Limtted
Charity registered number
218591
Principal office
Tunstall Village Memorial Hall
Tunstall
Sittingbourne
Kent
MEIO IYZ
Accountants
Xeinadin South East Limited
12 Conqueror Court
Sittingbourne
Kent
ME1058H
Bankers
CAF Bank Ltd
25 Kings Hill Avenue
Kings Hill
West Malling
Kent
ME19 4JQ
Lloyds Bank plc
125 High Street
Sittin8bourne
Kent
MEIO 4BD

Tunstall Village Memorial Hall
Trustees, report for the year ended 31 March 2025
The trustees present their annual report and financial statements of the charity for the year ended 31
March 2025. The financial statements have been prepared in accordance with the accounting policies
set out in note I to the accounts and comply with the charivs trust deed, the Charities Att 2011 and
Accounting and Reporting by Charitie5-. Statement of Recommended Practice applicable to charities
preparing their accounts in accordance with the Financial Reporting Standard applicaljle in the UK and
Republic of Ireland published on 16 July 2014.
Objectives and actiwties for the public benefit
The purposes of the Trust are the provision of vrllage hall facilities primarify for institutions and
individuals of the locèl community. The trustees confirm that they have referred to the Charity
Commission's guidance on public benefit when reviewing the Trust'5 aim5 and objectives and in
planning future activities. The Trust furthers its charitable purposes for the public benefit by offering
its facilities to local communiry groups and individuals as well as artivities offered commercially to the
local community and aims thereby to provide a wide range of social and other artivities to the local
community.
Achievements and pÈrforniance
Use of the hall continues to be good. both weekdays and weekends. Of particular note this year we
refurbished the memorial in the hall grounds adding to the original memorial stone from the old
Memorial H311 and held a re-dedication service and D-Day 80" anniversary fijnded by grants from KCC
and Tunstall Parish Council.
Financial review
The principal funding source remain5 income from hiring of the hall. Although the actounts show a
small net operating deftcit. this is after expenditure of over £9.CK)O repainting the exterior woodwork
of the main structure OF the hall. The hall's finances remain stable with significant funds set aside and
invested to provide for future major maTrntenan￿.
Investment policy and performance
The constitution authorises the trustees to make investments using the generol funds of the charity.
Currently, the charity has invested in Inves¢0 Global Equity Income Trust PIC shares, M&G Charifund
accumulation units and COIF Charities Investment Fund accumulation units. looking to obtain a
prudent mix of best achievable investment income whilst at the same time safeguard the value of its
nvestments.
Risk management
The principal risks faced by the charity are in the performance of its modest investment and deposits
portfolio and operational risks related to the usage and maintenance of the hall.
The trustees regard the investment$ are sufficiently diverse to sp￿ad the credit risk appropriately and
the nature of the three holdings. referred to above. are appropriate to the twin aiffls to balance income
and safeguarding value.

Tunstall Willage Memorial Hall
Trustèes, report for the year ended 31 March 2025
The continual review and maintenance of the condition and safety of the hall by the management
committee. together with appropriate insurance cover and security deposit5 from hirers, mitigate the
operational risks.
Reserves policy
The charity is administered with the long-term aim of making neither profit nor loss but within the first
two decades of its use the need for major repairs has only arisen in the last few years. This will continue
to be an unavoidable consequence of the planned usage of the hall and the trustees have made a
policy of transferring to the fabric fund an an￿Ual amount equivalet)t to approximately 20% of hiring
income to provide for major refurbishment. repairs. safety factors etc_
In addition, the trustees aim to maintain free reserves. In general fund. sufficient to meet the costs of
the hall for a period of 6 months. denial of use and therefor consider a figure of £IO.000 to be the
minimum. The successful operation of the hall since it opened in 2002 has resulted in the current
satisfactory reserves pos¢tion. The Charity had 3 reserves balance of £591,70812024.. £577,582) at the
yeai end.
Plans for the future
The trustees ensure that the hall is maintained to a high Standard, and these projects wtll continlse on
a rDlling basis. Rental tncome fully funds the operations of the hall and hire charge5 are kept under
continual review to keep up with inflatÈonary rises. Regular users of the hall are advised in advance of
any increases which are usually effected from 1° January.
Structure. governance and management
The trust is a registered charity, number 218591 and is constituted under a twst deed dated 6 january
1922. The trust was established by an irhitial gift from Mr Charles Horwood 1922 as a memorial to
those of the Parish lost in the Great War.
Under an Order of the Charity Comm5ssion sealed 16 December 2003, the administrative provisions
of the governing document were amended and provide for a minimum of three trustees and for the
appointment of new trustees by special resolution of the trustee. Details of the existing trustees are
given at page 2 above aftd the trustees remain vigilant in seeking further eligible potential trustees
with appropriate skills. knowledge and experience.
The Trustees took advice during 2022 and decided to replace the individual personal trustees with
corporate trustee to provide expertise and sustainability of appropriate governance. Brachers Trust
Corporation Limited was appointed on 23" May 2022

Tunstall Willage Memorial Hall
Trustees. report (continued) for the year ended 31 Marth 2025
Trustees, responsibilities in relation to the financial statements
The charity trtjstees are responsible for preparing a trustees, annual report and financial statements
in accordance with applicable law and United Kingdom kcounting Standards (United Kingdom
Generally Accepted Accounting Practice). The law applicable to charities in England and Wales requires
the charity trustees to prepare financial statements for each year, which give a true and fair view of
the State of affairs of the charity and ol the incorrhing resources and application of resources, of the
charity for that period. In preparing the financial statements, the trustee5 are required to..
select suitable accounting policies and then apply them consistentlv,-
observe the methods and principles in the applicable Charities SORP,.
make judgements and estimates that are reasonable and prudent;
state whether applicable accounting standard5 have been followed. subject to any material
departures that rrsust be disclosed and explained in the financial statements;
prepare the financial Statements on the going concern basis unless it is inappropriate to
presume that the charity will continue in business.
The trustees are responsible for keeping proper accounting ￿CordS that disc105e wtth 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 Art 2011. the applicable Charities (Accounts and
Reports) Regulations. afid the provisions of the TrLtst deed. They are also responsible for safeguarding
the assets of the charity and taking reasonable steps for the prevention and detection of fraud and
other irregularitie5. The trustees are responsible for the maintenance and integrity of the charity and
financial information in accordance with legislation in the United Kingdom governing the preparation
and dissemination of fin3ncial statements.
Mr C Eriksson-Lee
Date: 10 December 2025

Tun5ts11 Willage Memorial Hall
Independent examinerfs report for the year ended 31 March 2025
Independent examinerfs report to the Trustees of Tunstall Village Memorial Hall
I report to the charity Trustee5 on my examination of the accounts of the Charity for the year ended
31 March 2025.
Responsibilities and Basis of Report
As the Trustees of the charity land its directors for the purposes of company lawl you are responsible
for the preparation of the accounts in accordance with the requirements of the Companies Act 2006
I'the 2006 A£t'}.
Having satisfied myself that the accounts of the charity are not required to be audited under Part 16
of the 2006 Act and are eligible for independent examination. I report in respert of my examination
of the charity'5 accounts carried out under sertion 145 of the Charities Act 20111'the 2011 Act'l. In
carrying out my examination I have followed the Directions given by the Charity Commission under
section 14515llbl of the 2011 Act.
Independent Examinèr's statement
Yoijr attentton is drawn to the fact that the Charty has prepared the accounts in accordance with
Acco¥Jnting and Reporting by Charities.. Statement of Recommended Prartice applicable to charities
preparing their accounts in accordance with the Finèntial Reporting Standard app5ic3ble in the UK
and Republic Ireland IFRS 1021 in preference to the Accounting and Reporting by Ch3ritie5-.
Statement of Recommended Practice issued on l April 2WS which is referred to in the extent
regulations but has been withdrawn.
I have completed my examination. I confirm that no matters have come to my attention in
connection with the examination giving me cause to believe=
accounting records were not kept in respect of the charity as requFred by section 386 of the
2006 Act.. or
the accounts do not accord with those records- or
3. the accounts do not comply with the accounting requirements of sertion 396 of the 2006 Act
other than any requirement that the accounts give a 'true and fair, view which is not a matter
considered as part of an independent examination- or
4. the accounts have not been prepared in accordance with the methods and principles of the
Statement of Recommended Prattice for accounting and reporting by charities lapplicable to
charities preparing their accounts in accordance with the Financial Reporting Standard
applicable in the UK and Republic of Ireland IFRS 10211.
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 ro enable a proper understanding of the
accounts to be reached.

Tunstall Villase Memorial Hall
Independent examlnerfs report for the yearended 31 Mar¢h 2025
Independent examFnerfs report to the Trustees of Tunstall Village Memryi41 Hall
Thi5 report 15 made solely to the charity's Trustees, as a body* in accordance with Part 4 of the
Charitiès Ikcounts and Reports) RÈgul3tions 2rKJ8. My work has been undertaken so that I might
state to the charity's Trustees those matters l am required to state to them in an Independent
Examiner's Report and for no other purpose. To the fullest extent pemiltted by L4w. I do not accept
or 455ume reskK)nsibilty to anyone other than thè charity and the charitvs Trustees as a body, for
my work or for this report.
Oated.. 1> W- £0£¥
Samantha Rylah FCCA
Xelnadin South East knmtted
12 Conqyeror Court
Sittlngboume
Kent
MEIO SBH

Tun5ts11 Willage Memorial Hall
statement of financial artivities for the year ended 31 March 2025
Unrestricted Restricted
funds
fvnds
2025
Total
2024
Total
Note
Income and endowments from:
Donations
Charitable activitTes
Investments
Total
306
29.602
916
30.824
306
29.602
916
30.824
406
28,943
848
30,197
Expenditure on:
Raising fLJnds
Charitable activitie5
Total
Net operating
income/lexpenditurel
Net gains11105sesl on
investments
Net incomellexpendtture)
1.979
30,904
32.883
12,0591
1,979
30.904
32.883
12,0591
847
40,703
41.550
111,3531
16,185
16.185
5,621
14.126
14.126
15.7321
Reconciliatron of funds:
Total funds brought forward
Total funds carried forward
184,481
198.607
393.101
393,101
577.582
591.708
583,314
577.582
Summary income and expenditure account
for the year ended 31 March 2025
Unrestricted Restricted
funds
fvnds
2025
Total
2024
Total
Total income
Less.. Total expenditure
30,824
32,883
30,824
32,883
30,197
41,550
Net incomellexpendÉturel for
the year
12.0591
12.0591
111,3531
The notes on pages 11 to 16 form part of these financial statements

Tunstall Willage Memorial Hall
Balance sheet as at 31 March 2025
2025
2024
Fixed assets:
Tangible assets
Investments
Note
393.101
159,257
393,101
143,072
Totolflxed assets
552,358
536,173
Current assèts:
Cash at bank and in hand
45,904
45,904
44.232
44,232
Total current ossets
Liabilities:
Creditors: Amounts falling due within one year
Net current ossets
TotGI o55ets les5 cUT￿nt liabilities
Creditors-. Amounts falling due 3fter one year
Total net assets
16.5541
39.350
591,708
12,8231
41,409
577,582
591,708
577.582
The funds of the charity:
Restricted funds
Unrestricted fund5
Total charity funds
io
io
393,101
198.607
591.708
393,101
184,481
577,582
The financial statements were approved by the Trustees and signed on their behalf by..
Mr C Eriksson•Lee
Date: 10 December 2025
The notes on pages 11 to 16 forni part of these financial statements

Tun5tall Willage Memorial Hall
Statement of cash flows for the year ended 31 March 2025
2025
2024
Note
Cash flovts from operating activities:
Net cash provided byllused inl operating artivities
C3sh flows from investing artivities:
Dividends and interest
Purchase of investment5
Net cash provided byllu5ed inl investing actiwties
756
114.0091
916
848
120,0001
{19.1521
916
Change in cash and cash equivalents in the year
1.672
133,1611
Cash and cash equivalents at the beginning of the year
Cash and cash equivalents at the end of the year
44.232
45.904
77,393
44.232
Reconciliation of net incomellexpenditurel to net tash flow from operating activities
2025
2024
Note
Net incomellexpenditurel for the year las per the
statement of financial artivities)
Adjustments for:
IGainsl1losses on investments
Dividends and interest
Increase/ldecreasel in treditors
Net cash provided byllused inl operating artivities
14,126
15.7321
116.1851
19161
3.731
756
15,6211
18481
11.8081
114,0091
The notes on pages 11 to 16 form part of these financial statements
io

Tun5tall Willage Memorial Hall
Notes to the financial statements lor the year ended 31 March 2025
l. Acco(tnting policies
1.1 Basis of preparation of financial statements
The financial Statements have been prepared under the historical cost convention with items
reflected at cost or transaction value unless otherwisè stated in the relevant notelsl. The
financial statements have been prepared in accordance with the Charities SORP (FR5 1021
Accounting and Reporting by Charities.. Statement of Recommended Prattice applicable to
charitie5 preparing their accounts in accordance with the Financial Reporting Standard
applicable in the UK and Republic of Ireland (FR5 1021 leffective October 20191. the Financial
Reporting Standard applicable in the UK arhd Republic of Ireland IFRS 1021 and the Companies
Act 2006.
TLEnstall Village Memorial Hall meets the definition of a public berhefit entity under FRS 102.
1.2 Funds Strurture
General funds arè unrestricted funds which are available for use at the discretion of the
Trustees in furtherance of the general objectÈves of the charity and which have not been
designated for other purposes.
Designated funds comprise unrestricted funds that have been set aside by the Trustees for
particular purposes. The aim and use of each designated fund is set out in the notes to the
financial statements.
The restricted funds are those realised from the sale of the original village hall donated by Mr
Charles Homewood in 1922 together with local authority and National Lottery grants and
don3t10115 raised from the local community for the construction of the new hall.
Investment income. gains and losses are allocated to the appropriate fund.
1.3 Income recognition
All income is rècognised once the charity has entitlement to the income, tt 15 probable that it
will be received and the amount of income can be measured reliably.
1.4 Expenditure recognition
Liabilities are recognised as expenditu￿ as soon as there is a legal or constructive obligation
committing the charity to that expenditure. it is probable that settlement will be required and
the amount of the obligation can be measured reliably. All expenditure 15 accounted for on an
accruals basis. All expenses including support costs and governance costs are allocated or
apportioned to the applicable expenditure headings.
Support cost5 have been allocated between governance wsts and other support costs.
Governance costs comprise all costs involving the public accountability of the charity and it5
compliance with regulation and good practice. These tosts include costs related to statutory
udit, inspection and legal fees together with an apportionment of overhead and SL*PPOrt
costs. The allocation of support and governance costs is analysed in note 6.
li

Tunstall Village Memorial Hall
Note5 to the financial statements for the year ended 31 March 2025
1.5 Costs of raising fvnds
Expenditure on r3Fsing funds consist of the costs of events held by the Hall Management
Committee for the purposes of raising funds and setving its community and users.
1.6 Tangible fixed assets and depreciation
The only significant fixed asset is the hall itself. which is included at tost in 2(X)2 and not
depreciated. Other equipment is written off over its expected useful life.
1.7 Fixed asset investrnents
Fixed a55et investments are initialty recognised at their transaction value and subsequeDtIv
measured at theirfairvalue as at the balance sheet date using the closing quoted market price.
The statement of financial attivities include5 the net gains and losses arising on revaluation
and disposals throughout the year. The Trust does not atouire put opt*ons. derivatives or other
complex financial instruments. The main form of financial risk fa￿d by the charity is that of
volatility in equity markets and investment markets due to wider economic conditions. the
attitude of investor5 to investment risk. and changes in sentiment concerning equities and
within particular sectors or Sub sectors.
Realised gains and losses
All gains and losses are taken to the Statement of Financial Activities as they arise. Realised
gains and losses on investments are calculated as the difference between sales proceeds and
their opening carrying value or their purchase value if acquired subsequent to the first day of
the financial year. Unrealised gains and 10sse5 are calculated as the difference between the
fair value at the year-end and their carrying value. Realised and vnrealised investment gains
and losses are combined in the Statement of Financial Activities.
1.8 Related party transartion5 and Trustees, expenses and remuneration
TheTrustees give freely theirtime and expertise as trustees without anyform of remuneration
or other benefit in cash or kind.
1.9 Value Added Tax
Value Added Tax is not recoverable by the Charity and as such is included in the relevant costs
in the Statement of financial activities.
12

Tunstall Willage Memorial Hall
Notes to the financial statements for the year ended 31 March 2025
2. Income from donation5 and legacies
2025
Z024
Gift5
HMRC Gift Aid
306
406
306
406
3. Income from charitable artivities
2025
2024
Proceeds of Hall Committee events
Hall hire charges
2,373
27,229
29.602
1.411
27,532
28,943
Investment income
2025
2024
Invesco Income Growth shares dividends
Bank interest
843
73
916
735
113
5. Fundraising expenditure
2025
2024
Costs of H311 Committee events
1,979
13

Tunstall Village Memorial Hall
Notes to the financial statements for the year ended 31 March 2025
6. Analysis of charitable expenditure
Hall Governance
operating
costs
costs
Total
Total
Z025
2024
Cleaning and cleaning materials
Hall opening & closing
Caretaking and grounds maintenance
Repair5
Grant funded expenditure
Electricity
Insurance
Water and sewage
Subscriptions
Office Expenses
Independent examiners fee
Professional fees
Bank charges
Poppy Appeal Donation
Total
2.927
225
3.572
9.163
2,927
225
3.572
9.163
3.473
1,000
4,269
17.339
5,017
1.518
1.091
537
265
5,017
1,518
1,091
537
265
2.160
4.346
65
18
30.904
5,085
1,461
660
459
239
1.200
5,407
61
50
40,703
2,160
4,346
65
18
24,398
6.506
During the year. no Trustee received any benefits in kind12024- ENILI.
7. Tangible fixed assets
The charivs only fixed asset is the freehold property shown at cost in 2002. £393,101 and
depreciation is not provided. For insurance purposes the valuation of the building and
contents is inflated annually by ￿ference to bL¢ilding costs index at the renewal in
September 2024. was £l,100.905.
8. Fixed asset investments
2025
2024
Movements in fixed 455et investments
Market value brought forward at l April 2024
Add.. additions to investmerFts at cost
Net Ilossllgain on revaluation
Market value at 31 March 2025
143,072
117,451
20,000
5,621
143.072
16.185
159,257
Investments at fair value comprised-
Invesco Global Equity Income Trust
Charifund Accumulation Units
COIF Charities Investment Fund Accumulation Units
20.546
118,001
20,710
159.257
15,293
106.550
21,130
143,072
14

Tun5tall Wjllage Memorial Hall
Notes to the financial Statements for the year ended 31 March 2025
9. Creditors:
Arnounts falling due within one year
2025
2024
Hirers, rent dep051ts
Hirers, security deposits
Accountant's Inspection fee
Other creditors
3.129
1,144
2.160
121
6.554
1,243
300
1,200
80
2.823
10. Analysis of charitable funds
Balances at Incoming
l April resources
2024
Resources
expended
Transfers
Balances at
31 March
2025
General fund
Designated fund
Unrestricted funds
Restricted fund
Totèl funds
96.481
88.000
184.481
393,101
577.582
47,009
32.883
14.0001 106,607
4,￿0
92,000
198,607
393.101
591,708
47,1)09
32.883
47.(MJ9
32.883
The general fijnd is the free reserves after allowing for designated funds.
The designated fund is the Fabric fund to provide for future major refurbishment work5.
The restrirted fund5 are those realised from the sale of the originBI village h311 donated by Mr
Charles Homewood in 1922 together with local authority and National Lottery grants and
donations raised from the local community for the constnjrtion of the new hall.
15

Tunstall Willage Memorial Hall
Notes to the finan¢ial Statements for the year ended 31 March 2025
11. Analysis of net assets between funds
Analysi5 of net assets between funds- current period
Unre5trirted
funds
Restricted
funds
2025
Total
Fixed assets
Freehold property
Investments
393,101
393.101
159,257
552,358
159,257
IS9,257
393,101
Current assets
Cash at bank
45.904
45.904
Less.. creditors
Net current assets
6,554
39,350
6.554
39,350
Total net assets
198,607
393.101
591.708
Analysis of net assets between funds~ Prior period
Unrestrirted
tunds
Re5trirted
funds
2024
Total
Fixed assets
Freehold property
Investments
393.101
393,101
143.072
536.173
143,072
143,072
393.101
Current assets
Cash at bank
44,432
44.232
Less.. creditors
Net current assets
2,823
41.409
2.823
41,409
Total net assets
184.481
393.101
577.582
12. Related party transactions
There were no payments to trustees during the year.
In 2024. Pauline Panton received a reimbursement of £271 from expense claims related to a
hall events.
16