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2023-12-31-accounts

HANNA’S FIELD CHARITY Trustees of East Hanningfield Village Hall & Playing Field

TRUSTEES ANNUAL REPORT FOR THE PERIOD 1[st] January 2021 to 31[st] December 2023

REFERENCE AND ADMINISTRATION DETAILS CHARITY NAME:

Hanna’s Field Charity

OTHER NAMES CHARITY IS KNOWN BY: None

REGISTERED CHARITY NUMBER: CHARITY’S PRINCIPAL ADDRESS:

286877

C/O Honorary Treasurer, 2, Clinton Close, East Hanningfield, Chelmsford Essex, CM3 8AZ

NAMES OF TRUSTEES WHO MANAGE THE CHARITY:

----- Start of picture text -----
Trustee Name Office Date acted Status
1. Ms Jenny Mouser Chairman All of 2023 Elected
2. Mr David Bell Vice Chairman All of 2023 Elected
3. Mr Michael Plumridge Treasurer All of 2023 Elected
4. Ms Wendy Thomas Secretary All of 2023 Elected
5. Ms Anne Walden - Part of 2023 Resigned April 2023 AGM
6. Mr Malcolm Edward - All of 2023 Elected
7. Ms Fiona Ward - All of 2023 Elected
8. Ms Jackie Feehan - All of 2023 Elected
9. Mr Colin Warren - Part of 2023 Resigned August 2023
10. Mr Malcom Thomas - All of 2023 Rep. (Custodian Trustee)
11. Ms Diane Batt - All of 2023 Representative
12. Ms Rachel Lambert - All of 2023 Representative
----- End of picture text -----

NAMES OF THE TUSTEES FOR THE CHARITY continued:

Name Dates Acted
East Hanningfield Parish Council
(Custodian Trustees)		 All of 2023

1

NAMES AND ADDRESSES OF ADVISORS:

Type of Advisor Address
Solicitor Birkett Long Solicitors,Amphora Place, 1 Sheepen Road,
Colchester, Essex. CO3 3WG

NAME OF CHIEF EXECUTIVE OR SENIOR STAFF MEMBERS:

Not applicable

STRUCTURE GOVERNANCE AND MANAGEMENT

DESCRIPTION OF THE CHARITY’S TRUSTS:

Type of Governing Document Declaration of Trust
How Is The Charity Constituted By Trust Deed
Trustee Selection Methods By election, and as representative members
of (up to 12) village organisations

ADDITIONAL GOVERNANCE ISSUES:

Trustee’s Consideration of major risks and the system and procedures to manage them:

The trustees keep consideration of major risks under review, and carry insurance, accordingly, including trustee/employee and public liability.

The Play Area and Field Equipment such as Sports Wall, Football Goals and Youth Shelter are inspected by ROSPA.

The Hall’s electrical equipment, fire detection system and fire extinguishers are inspected annually.

The field and trees around field are inspected annually for condition and dead trees/branches removed if considered a hazard.

OBJECTIVES AND ACTIVITIES:

SUMMARY OF THE OBJECTS OF THE CHARITY SET OUT IN ITS GOVERNING DOCUMENT:

To hold the piece of land described as “Hanna’s Field”, including the Village Hall built there on, in trust for the use of the inhabitants of East Hanningfield.

SUMMARY OF THE MAIN ACTIVITIES IN RELATION TO THESE OBJECTS:

The main objects of the Trust are:

2

ADDITIONAL OBJECTIVES AND ACTIVITIES:

Contribution made by volunteers: The Charity is managed by volunteers who organise activities and oversee the resources of the organisation.

The Trustees are satisfied that the Charity meets the Charity Commission’s requirements in the provision of public benefit as defined by its Trust Deed.

ACHIEVEMENTS AND PERFORMANCE

SUMMARY OF THE MAIN ACHIEVEMENTS DURING THE YEAR:

The Charity works with the help of East Hanningfield Parish Council as Custodian Trustees to achieve the Charity’s objective of maintaining and improving the hall and playing field facilities for use by the parishioners of East Hanningfield, and wider local community generally.

During the period covered by this report (2023) the Charity’s income from hirers has continued to increase following the relaxation of virus social distancing restrictions for Corona virus in 2022.

Fundraising events on Hanna’s Field and, in the Hall in 2023 with an annual Village Fete in July along with quarterly book sales in the Hall, the annual Art Exhibition in early October and a Fireworks & Halloween fundraising event at the end of October.

The Fete and Fireworks & Halloween events were organised by a Fete Sub-committee working under the overall supervision the HFC Management Committee.

Book Sales in the Hall, and the Fete and Fireworks and Halloween events were organised with help of All Saints Parochial Church Council and profits shared equally.

The Charity managed to complete a number of important improvements and tasks over the year, in particular:

The planned priorities for 2024, subject to funding, are:

The annual shop rent review was completed in November 2023 under the new Hall shop/post office 7-year lease signed with the tenant in 2022 (the lease will not need to be renegotiated with the incumbent tenant again until 2029).

3

The Charity hosted the Rural Community Council of Essex (RCCE) Annual Rural Village Hall and Community Buildings Conference on 23rd September.

FINANCIAL REVIEW

BRIEF STATEMENT OF THE CHARITY’S POLICY ON RESERVES:

The Charity aims to maintain a flexible reserve, available to cover the cost of unforeseen problems and new initiatives whilst still supporting replacement of equipment approaching end of life in the Village Hall, the Community Shop/post office in the Hall and Playing Field equipment.

The free reserves at the end of the year stand at £40,506 which is marginally down compared to £41,429 at the end of 2022.

DETAILS OF FUNDS MATERIALLY DEFICIT:

None.

FURTHER FINANCIAL REVIEW DETAILS:

The resources of the Charity consist of the hire of facilities, fund raising, Post Office/Shop rental, and periodic receipts of grants for specific projects or needs. Funds are expended on maintaining the hall and field facilities, and with the aid of grants, the improvement thereof. See the Charity’s Financial Report attached with this report.

Looking ahead, the main financial risk foreseen is the impact on Hall finances of a rise in the cost of energy. The Village Hall has a 3-year energy contract with Scottish & Southern Electric (SSE) which has protected the Charity from energy price increases thus far but this expires on 1 May 2024. The planned installation of solar panels should help negate the worst of the impact but will require negotiating with energy providers for both the best possible energy supply deal but also the sale of energy exported at times when the Hall has a surplus.

The experience with the Covid pandemic has highlighted the need to allow adequate reserves After the Covid pandemic, the Rural Community Council of Essex and ACRE recommended Village Halls should increase the level of reserve as a percentage of income to allow for this risk.

Beyond the previously stated planned improvements for 2024, the list of ideas for future improvements includes (in no order of priority):

A long-term aim remains to create a Community Suite function room above the Small Hall if and when suitable grant funding source becomes available.

The current level of cash resources does not at present justify a long-term investment policy given the nature of ongoing intended Hall and Field improvements and cost and need to maintain a reserve for unforeseen emergencies such as another Covid type pandemic.

4

bookinglinvoicing system and a laptop for the Booking Secretary lo run the software. This systèm has been run through 2023 with growing confidence bul as part of setting up the new system il was decided lo simplify and ralionalise the hall's hire rate. This work has been started with some changes made but further work is needed for a conclusion in 2024. The Charity also decided in 2023 on the need move away from the current spreadsheet tool for preparing accounts and financial reporting to a professional accounting software such as Xero or Quick8ooks, which will require the services of a professional accountant to assist the Charity's Treasurer in the transition in 2024. DECLARATION The Trustees declare that they have approved the Trustees Report above. Signed on behalf of the Charily's Trustees.. Slgnatur8ls) Date 19,01.ILb- Michael Plumridge Full Nama8 Jenny Mouser Po8ltSon Treasurer Chairperson

HANNA'S FIELD CHARITY Chari no 286877 INDEPENDENT EXAMINER'S REPORT for the Year Ended December 31 2023 I rewrt to th8 charity truskn on my ex￿inatiOn of the acc4xwts ofthe Chaiity for Ihe year ended 31 December 2023. Responsibilities and basls of report As the charitys trustees you are reSp(￿SIble for the preparati￿ of the act(xJnts In accordance with the reqUir￿ents of tho Charities Act 2011 Cthe ACV). I report in respect of my examinati￿ of the Trusvs accoimts carried out urKler SeCtiC￿ 145 of the 2011 A¢X and in carrying wt my examination. I have follcA*ed all the applicable Dire(#ions given by the Charity C￿nmISSIon under section 145(5)(b) of the Act Independont examlnefs stat•ment I have completed my examinats'on. l 0>￿mI that r#) matters hava come to my attention In connection with ts examination giving me cause to believe: 1. the accounting records were not kept in accordance wlth 8ectlon 130 of the Charitie8Act; or 2. the accounts dld not accord wlth the accounting record8." or 3. the accounts did not complywlth the applicable requlrements concerningthe form and content of accounts set out in the Charities (Accounts and Reports) Regulatlons 2008 other than any requirement that the accounts give a 'true and talr. viewwhich Is not a matter considered as part of an independent ex8mlnatlon. I have no concems and have come acxoss no other matters in connection with the 8xamKiation to attention should be dra￿ in Ihis report to enable a proper ￿derStandIng of th8 accounts to be reached. Jaclyn Bennett ACMA 7 Church Hill Little Waltham Chelmsford CM3 3LR Date: 220t4

HANNA'S FIELD CHARITY Charity Number:286877

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT For the Year Ended 31 December 2023

Notes
Income from
Donations & Legacies
3
Charitable Activities
4
Other Trading Activities
5
Investment Income
6
Other Income
7
Total Income
Expenditure on
Raising Funds
8
Charitable Activities
9
Total Expenditure
Net Income
Transfers Between Funds
14
Net Movement in Funds
Reconciliation of Funds
Total Funds Brought Forward
14
Total Funds Carried Forward
14		 Unrestricted
Fund £
585
30,040
22,601
672
112		 Restricted
Funds £
-
-
-
-
-		 2023 Total
Funds £
585
30,040
22,601
672
112		 Unrestricted
Fund £
11,863
19,961
22,661
148
2,750		 Restricted
Funds £
-
950
-
-
-		 2022 Total
Funds £
11,863
20,911
22,661
148
2,750
54,009
8,178
46,755		 -
-
950		 54,009
8,178
47,705		 57,384
7,066
53,483		 950
-
-		 58,334
7,066
53,483
54,933 950 55,883 60,548 - 60,548
(923)
-		 (950)
-		 (1,873)
-		 (3,165)
-		 950
-		 (2,215)
-
(923)
41,429		 (950)
950		 (1,873)
42,379		 (3,165)
44,594		 950
-		 (2,215)
44,594
40,506 - 40,506 41,429 950 42,379

The statement of financial activities includes all gains and losses recognised in the year.

All income and expenditure is derived from continuing activities.

The notes form part of these financial statements Page 7

Uni•¥trlrt•d Fund £ Rwtrl¢t•d Fund¥ £ 2023 fat•1 Fundi Unrestricted Fund £ Re5tri¢ted Funds £ 2022 Total Fund5 £ Notes Debtors Cash at bank and In hand 12 2,IOB J9.209 2,108 39.209 4,854 43,040 4.854 43,990 950 41.317 41,317 47,894 950 48,844 Cr•dbtoti AmDunls falling dut wlthin one year 13 811 16,465 6,465 N•t 4swt1 40.506 40.506 41,429 950 42,379 The attached notes for part ol these a¢£ount$. The flnanelal statements were •pp¢oved by the Boird of Trustees and were slened on Its behalf by., i o ZLk Mlke Plumrldie- Treasurer D4te The note5 fomi part of these finoncial statements Page 8

HANNA'S FIELD CHARITY Charity Number:286877

NOTES TO THE FINANCIAL STATEMENTS

For the Year Ended 31 December 2023

1. Statutory Information

Hanna's Field Charity registered charity number, registered office and the nature of it's activities can be found in the Trustees Report. The presentation currency of the financial statements is Pounds Sterling (£)

2. Accounting policies

Basis of preparing the financial statements

These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.

The accounts have been prepared in accordance with the 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 of Ireland (FRS 102) effective from 1 January 2019 and with the Charities Act 2011.

The charity constitutes a public benefit entity as defined by FRS 102.

Critical accounting judgements and key sources of estimation uncertainty

No critical accounting judgements have been made in the process of applying the accounting policies below.

There are no key assumptions concerning the future and other key sources of estimation uncertainty at the reporting date that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year.

Going concern

At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Donations

For donations to be recognised the charity will have been notified of the amounts and the settlement date in writing. If there are conditions attached to the donation and this requires a level of performance before entitlement can be obtained then income is deferred until those conditions are fully met or the fulfilment of those conditions is within the control of the charity and it is probable that they will be fulfilled.

Volunteers

The contribution of unpaid volunteers cannot be measured reliably. Therefore, the contribution of volunteers is not included as income in the financial statements.

Trading activities

Income from trading activities includes income earned from trading activities to raise funds for the charity. Income is received in exchange for supplying goods and services in order to raise funds and is recognised when entitlement has occurred.

Charitable Activities

The charity occassionaly receives grants in respect of agreed projects. Income from grants is recognised at fair value when the charity has entitlement after any performance conditions have been met, it is probable that the income will be received and the amount can be measured reliably. If entitlement is not met then these amounts are deferred.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Allocation and apportionment of costs

Support costs are those that assist the work of the charity but do not directly represent charitable activities and include office costs and governance costs. They are incurred directly in support of expenditure on the objects of the charity and include project management. Where support costs cannot be directly attributed to particular headings they have been allocated to cost of raising funds and expenditure on charitable activities on a basis consistent with use of the resources.

The notes form part of these financial statements

Page 9

HANNA'S FIELD CHARITY Charity Number:286877

NOTES TO THE FINANCIAL STATEMENTS For the Year Ended 31 December 2023

2. Accounting policies - continued

Taxation

The charity is exempt from corporation tax on its charitabe activities.

Fund Accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. The cost of raising and administering such funds are charged against the specific fund.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Debtors and creditors

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in expenditure.

3. Donations & Legacies

Donations Unrestricted
Fund £
585		 Restricted
Funds £
-		 2023 Total
Funds £
585		 Unrestricted
Fund £
11,863		 Restricted
Funds £
-		 2022 Total
Funds £
11,863

2022 donations included a £10K donation from the sale of WI land

4. Income from Charitable Activities

Grants Received
Hall & Storage hire
Field hire
Meeting room
Income from Other Trading Activities
Post Office shop rental
Fete
Fireworks
Art show
Book Sale		 Unrestricted
Fund £
-
28,706
1,333
30,040
Unrestricted
Fund £
6,550
6,281
3,155
6,549
66
22,601		 Restricted
Funds £
-
-
-
-
-
Restricted
Funds £
-		 2023 Total
Funds £
-
28,706
1,333
-
30,040
2023 Total
Funds £
6,550
6,281
3,155
6,549
66
22,601		 Unrestricted
Fund £
-
18,174
1,023
764
19,961
Unrestricted
Fund £
5,100
7,341
4,557
5,663
-
22,661		 Restricted
Funds £
950
-
-
-
950
Restricted
Funds £
-
-
-
-
-
-		 2022 Total
Funds £
950
18,174
1,023
764
20,911
2022 Total
Funds £
5,100
7,341
4,557
5,663
-
22,661

5. Income from Other Trading Activities

Net income was presented in the 2022 accounts for Fete, Fireworks and Art show. The 2022 figures have now been restated to seperate income and expenditure.

6. Investment Income

6. Investment Income
Unrestricted Restricted 2023 Total Unrestricted Restricted 2022 Total
Fund £ Funds £ Funds £ Fund £ Funds £ Funds £
Bank interest receivable 672 - 672 148 - 148

The notes form part of these financial statements

Page 10

HANNA'S FIELD CHARITY Charity Number:286877

NOTES TO THE FINANCIAL STATEMENTS

For the Year Ended 31 December 2023

7. Other Income

Insurance claim
8. Expenditure on Raising Funds
Fete
Fireworks
Art show
Book sale
Share of support costs (see note 7)
Share of governance costs (see note 7)		 Unrestricted
Fund £
112
Unrestricted
Fund £
2,089
1,781
3,968
-
7,838
264
75
8,178		 Restricted
Funds £
-
Restricted
Funds £
-
-
-
-
-
-
-
-		 2023 Total
Funds £
112
2023 Total
Funds £
2,089
1,781
3,968
-
7,838
264
75
7,838		 Unrestricted
Fund £
2,750
Unrestricted
Fund £
2,080
1,480
3,359
-
6,919
147
-
7,066		 Restricted
Funds £
-
Restricted
Funds £
-
-
-
-
-
-
-
-		 2022 Total
Funds £
2,750
2022 Total
Funds £
2,080
1,480
3,359
-
6,919
147
-
7,066

Net income was presented in the 2022 accounts for Fete, Fireworks and Art show. The 2022 figures have now been restated to seperate income and expenditure.

9. Expenditure on Charitable Activities

Staff costs incl holiday cover
Cleaning consumables
Utilities
Insurance
Maintenance, repairs & safety inspections
Building enhancements
Charitable donations made to share
fundraised profits
Grant funds returned
Share of support costs (see note 10)
Share of governance costs (see note 10)		 Unrestricted
Fund £
10,414
1,682
7,652
1,557
7,021
14,117
2,331
-
44,774
1,541
440
46,755		 Restricted
Funds £
-
-
63
-
-
-
-
887
950
-
-
950		 2023 Total
Funds £
10,414
1,682
7,715
1,557
7,021
14,117
2,331
887
45,724
1,541
440
47,705		 Unrestricted
Fund £
10,377
849
5,786
1,305
11,591
17,817
4,649
-
52,373
1,110
-
53,483		 Restricted
Funds £
-
-
-
-
-
-
-
-
-
-
-		 2022 Total
Funds £
10,377
849
5,786
1,305
11,591
17,817
4,649
-
52,373
1,110
-
53,483

10. Support Costs

Memberships
Bank charges
Telephoney & IT
Sundry expenses
Independent examiners fees		 Support
Costs £
147
60
1,327
271
-
1,805		 Governance
Costs £
-
-
-
15
500
515		 2023 Total
Funds £
147
60
1,327
286
500
2,320		 Support
Costs £
106
89
910
151
-
1,256		 Governance
Costs £
-
-
-
-
-
-		 2022 Total
Funds £
106
89
910
151
-
1,256

Support and governance costs are allocated across Funraising and Charitable Activities based on total expenditure.

The notes form part of these financial statements Page 11

HANNA'S FIELD CHARITY Charity Number:286877

NOTES TO THE FINANCIAL STATEMENTS

For the Year Ended 31 December 2023

10. Trustees

No trustees received remuneration and no trustees expenses were reimbursed during the year ended 31st December 2023 (2022: £0). Trustees receive a 50% discount of any hall hires.

11. Staff Costs

11. Staff Costs
Salaries
Social security costs
Pension costs
The average monthly number of employees during the year was as follows:
Charitable Activities		 2023
£
9,889
281
55
10,225
2023
1		 2022
£
10,036
286
56
10,377
2022
1

No Key Management Personnel received remuneration in 2023 (2022 £0).

12. Debtors: amounts falling due within one year

Trade Debtors
Prepayments		 Unrestricted
Fund £
2,108
-
2,108		 Restricted
Funds £
-
-
-		 2023 Total
Funds £
2,108
-
2,108		 Unrestricted
Fund £
4,854
-
4,854		 Restricted
Funds £
-
-
-		 2022 Total
Funds £
4,854
-
4,854

13. Creditors: amounts falling due within one year

Trade Creditors
Social security and other taxes
Accruals and deferred income		 Unrestricted
Fund £
33
278
500
811		 Restricted
Funds £
-
-
-
-		 2023 Total
Funds £
33
278
500
811		 Unrestricted
Fund £
6,062
179
224
6,465		 Restricted
Funds £
-
-
-
-		 2022 Total
Funds £
6,062
179
224
6,465

14. Movement In Funds 2023

Chelmsford City Warm Hub Grant
Restricted Funds		 Funds
Brought
Forward £
950
950		 Income
£
-		 Expenditure
£
(950)
(950)		 Transfers
£
-
-		 Funds
Carried
Forward £
-
-

Chelmsford City Warm Hub Grant - supporting the provision of warm and welcoming drop in sessions in community spaces.

15. Movement in funds Prior Year - 2022

Chelmsford City Warm Hub Grant
Restricted Funds		 Funds
Brought
Forward £
-
-		 Income
£
950
950		 Expenditure
£
-
-		 Transfers
£
-
-		 Funds
Carried
Forward £
950
950

The notes form part of these financial statements

Page 12