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2025-06-30-accounts

Trustees’ Annual Report Aston Village Society Village Hall Committee 2024/25

Overall Financial Position

Income from hall lettings for 2023/24 increased from £23,808 (2023/24) to £24,483 (2024/25). Expenditure decreased from £17,920 for the previous year to £16,422 compared with £17,825 resulting in an overall excess of income over expenditure of £8,061. This represents the excess on our year’s “trading”. In addition, Aston parish Council awarded the hall a grant of £150 to support our exterior lighting and the Herts County Council Community Fund and Clarion awarded £500 and £1,473 respectively to support the establishment of a “Digital Learners Group” at the Hall. The expenditure on ‘Major projects” was £4,364 compared with £1,920 in the previous year and included redecoration, the installation and connection of WiFi and the purchase of new chairs. Expenditure on major projects will be significantly greater in 2025/26 due to the planned purchase of more new chairs and the replacement of the floor covering in the entrance hall, toilets and kitchen. Thus, we are continuing to reinvest in the fabric and facilities of the building.

Reserves Policy

Objective. The Village Hall committee established a Reserves Policy, in line with the Charity Commission’s recommendations, that explains why our charity is holding a significant cash sum. The policy is intended to inform the charity’s beneficiaries and potential funders that our cash holdings are commensurate with both our level of activity and requests for grant income.

Major risks identifed and quantifed in the Reserves Policy. risks have been incorporated into our policy:

  1. Emergency spending to cover a large, unexpected repair bill - £5,000

  2. Loss of income due to a major client removing their business - £10,000 is identified to sustain the hall for two years following such a loss of income.

  3. financial year when our income stream is low.

Thus, the current assessment of our reserve requirements totals £18,000.

Designated funds. Designated funds, which are frequently confused with reserves, encompass money that is set aside for genuine, planned, future expenditure. Funds of £1,731, £968, £1,058 and £1,973 for “Table Tennis”, “Forever Active”, “Utilities” and “Digital Learners” respectively featured in our June 2025 accounts. It was agreed that the designated Covid reserve of £1,671 be wound up. Thus, the total Designated Funds at the end of the financial year were £5,730.

in designated funds we are left with approximately £23,100 from our accumulated fund that may be used to support future expenditure on major works.

Policy Review. The Village Hall Committee will review the Reserves and Designated Funds policy annually when it receives the audited annual accounts.

Peter Stanbury Treasurer, Aston Village Hall Committee September 2025

Aston Village Society Village Hall Committee FINANCIAL REPORT FOR THE YEAR ENDED 30 JUNE 2025

Year ended 30-Jun-2024 Year Ended 30-Jun-2025

INCOME
Lettings 22891 18 23640 51
Quiz night 396 00 308 77
Table Tennis 521 00 533 50
Total Income 23808 18 24482 78
EXPENDITURE
Lettings expenses 2079 50 2337 06
Cleaning:
- Contract 6344 88 6239 88
- Materials 375 67 515 88
- Rubbish collection 663 60 1145 95
Sub-total 7384 15 7901 71
Services and utilities
- Oil 1500 26 1271 39
- Electricity 799 86 -7 13
- Water 184 45 296 20
Sub-total 2484 57 1560 46
Maintenance 3501 08 2136 24
Annual Costs
- Insurance 1692 14 1604 10
- Performing Rights 190 27 116 27
- Music licence 180 00 180 00
- CCTV licence 35 00 47 00
- Boiler Service 0 00 234 00
- Fire Inspection 264 00 194 40
Bank charges 109 29 111 08
Sub-total 5971 78 4623 09
Total Expenditure 17920 00 16422 32
SURPLUS/DEFICIT (before Grant
income and Project Costs) 5888 18 8060 46
Add: Grant income 1420 01 2123 30
Less: Project costs 1920 00 4363 50
NET SURPLUS/DEFICIT FOR THE YEA 5388 19 5820 26
Add carried forward from previous yea 35577 17 41012 66
Add ring-fenced funds:
- Table Tennis 47 30 5 42
Total funds at 30 June 41012 66 46838 34
Represented as
HSBC Current Account @30 June 41202 15 46771 83
Add income received after 30 June 1590 50 1126 50
Less unprocessed expenditure 2439 99 1419 99
Sub-total 40352 66 46478 34
Loan to Watton FC 660 00 360 00
Total assets 41012 66 46838 34
Cumulative designated funds included in total funds above at year end:
Table tennis 1725 57 1730 99
Digital learners 1973 3
Forever active 968 49 968 49
Utilities 1057 98 1057 98
Covid19 fund 1670 65
Sub-total 5422 69 5730 76
General reserves Allocation for 24/25: Allocation for 25/26
Emergency spending 5000 00 5000 00
Loss of income 10000 00 10000 00
Short term cash flow 3000 00 3000 00
Sub-total 18000 00 18000 00
Total reserves 23422 69 23730 76

Explanatory notes:

  1. Grants received: £150 Aston Parish Council (Exterior lighting); £500 Digital learners (HCC Community fund); £1473.3 Digital learners (Clarion)

  2. Major projects: Kitchen & foyer redecoration; Installation of wifi connection; New chairs

Audited and approved, Ian Wilmot FCA. 6/October/ 2025

Audit of the Accounts of Aston Village Society Village Hall Committee 2024/25

I have examined the vouchers and records of the above Society and certify that they represent a true and fair view of the financial transactions.

Ian Wilmot FCA

Aston

September 2025