REGISTERED CHARITY NUMBER: 301266 Report of the Trust90$ and Unaudltod Financlal Statements tor the Year Ended 31 March 2025 foi Broomtleld Village Hail Charity
Contents of the Financial Statements forthe Year Ended 31 March 2025 Page Report of the Trustee8 Independent Examiner's Report Statement of Financial Activities B818nce Sheet Notes to the Financial Statements Detailed Statement of Fin8nci81 Activltles 12
Broomlieid Vlllix• HAII Ghority The trustees present th¢lr report wth the financial st8t•monts of the chorlty for thg year ended 31 March 2025. The trustees have adopted the provisions of A¢¢ounting and Rtrptsrting by Charlties: Statement Ol Recommended Pr8¢tlce applicablè to charities preparing their 8¢counts in accordance with tho Financial Reportlng Slandard appllcabie In the UK and Republic ol Ireland IFFIS 102) (effective 1 Janu8ry20191. STRUCTURE, GOVERNANCE AND MANAGEMEr Govemlni document Th8 ch8rity is controlled by Its governing document, o deed of trust and constitutes an unlncorporated ¢h8rlty. REFERENCEAND ADMINISTRATIVE DEfAILS Registerad Charlty number 301266 Prfnclpal addY•*8 158 Main Road Broomfleld Ch•im•ford 158 Main Road Broomlield Chelmslord Essex CM1 7AH Trustees Broomfield Parish Councll Independenl Ex•minèr Heather Heelis Heells & Lodge 1 Hembllng Terrace Mill Lone C8mpse8 Ashe Suttolk IP13 OPP Approved by orderof the board of tru$tegs on signed on its behalf by and Broomlield P81ish Councll- Trustee
Broomfiold Vlliage Hall Charlty Independent Examlner'8 Reportto the Tru8tea$ of Broomfieid Vlliage Hall Charlty (Reg 301266 I reportto the charity trustees on the examination of Ihe accounts of broomfield Village Hall Ch8rlty{ the Tru8tl forthe year ended 31 st March 2025 Respectlve re$pon¥ibiliti05 of trustees and examlnér The chaTity's trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Truste& Investment Iscotlandl Act 2005 and the Charities Accounts IScoti8ndl Regulations 2006 las amend8dl. The chaiitytrustees consider that the 8udit requirement of Regulation 10111 lal to Icl of the 2006 Accounts Regul8tlons does not apply. It is my responsibility to examine the accounts as required under section 44111 Ic) of the Act and to state whether particuLar matters have Ba$18 ol Independent examlner's statement My examin8tion Is carrled out In accordance with R8gu18tion 11 of the 2006 Accounts Regu18tions. An examination includes a review of the accounting records kept bythe charity and 8 comparison of the accounts presented wlth those records. It also includ8s consideration of any unusual iterns or disclosures in the accounts. and seeks explanations from the trustees concerning any such matters. The procedures undertaken do not provide allth8 evidence that would be requlred in an audit, and consequently I do not express an audft oplnion on the view given bythe accounts. Independent examlner's stltèmont In the course of myexsmination, no matterhas cometo myattention which gives m8 reasonable Cause to believe that in any material respectthe requirements ' to keep accounting records in accordance with Section 44111 (a) of the 2005 Act and Regulatuion 4 of the 2006 Accounts Regulations to prepare accounts which accord with the accounting records and complywith ReguL8tion 8 of the 2006 Accounts Reiulatlons have not been m8t. He8ther Heelis Heelis & Lodge 1 HemblingTerrace Mill Lane C8mp5eaAshe Suffolk IP13 OPP Date: 16th March 2025
Broon7fleW viitsge Hau Charity SlaternQntLFiDll Unrestricted Restricted Total Funds Funds Funds 31.3.25 Notes INCOME AND ENDOWMENTS FROM 31.3.24 Donations and legacles 32.205 4.720 36,925 44,527 Other trading activities Investment income 17.950 74,127 17.950 74.127 10,083 69,581 Tot81 124.281 4.720 129.001 124,191 EXPENDITURE ON R818ing fund8 9.319 Other 126.966 8,770 135.736 122.579 Totsl 126.966 8,770 135.736 131.898 NET INCOMEIIEXPENDITURE) -2,685 -4.050 -6,735 -7.707 RECONCILIATION OF FUNDS Total funds brought forward 17,967 25,077 43.044 50.751 TOTAL FUNDS CARRIED FORWARD
Broomfleld Vlllage Hall Charfty 31.3.25 31.3.24 Notes FIXED ASSETS Tangible assgts 6,222 4,505 CURRENT ASSETS Debtois Cash at bank and in hand 3.605 3.295 CREDITORS Amountg falllng duewithin one year NET CURRENT ASSETS 8,607 6.152 TOTALASSEfs LESS CURRENT LIABILITIES 36,309 NEfASSErs FUNDS Unrestricted 36,309 TOTAL FUNDS 36 309 The financial statements were approved ty the Board of Tru8te8S and authori88d for i88ue on and were signed on its behalf by Broomfield Parish Council- Tiustee
Broomflold Vlliage Hau Charlty Notes tothg Flnanclal Staiemeni forthe year ended 31 March 2025 ACCOUNTING POLICIES Ba$1$ of preparingthe financlal statements The flnancial 818tements of the charity. which is a public baneflt entity under FRS 102. have been prepared in accordancewith the Ch8ritiesSORP IFRS 1021'Accounting and Reporting by Charltles: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard appll¢gble in the UK 8nd Republic of Ireland IFRS 1021 leffective 1 January 20191,. Financial Reporting Standard 102 The Financial Reporting standard applicable in the UK and Republic of Ireland, and the Income All Income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, itls probable that the income will be received and the amount Can be measured reliablv. Exp8ndlture abilities are recognised as expenditure as soon as there is a legal or constructive oblig8tlon committing the charity to that expenditure. li Is prob8ble that a tron8fer of economic benefits will be required in settl8m8nt and the amount of the obligation can be measured rellably. Expenditure is accounted for on an accruals basls and has been c189sified under headlngs that aggregate all cost related to the category. Whore ¢osts cannot be directly attributed to particular headings they have been allocated to activitles on a basis Tanglble flxed assets Depreciation is provided at the following annual rates in order to writs off each asset over Its estimated useful life. Plant and machinery Fixrures and fittings Computerequipment 25% on 18ducingbalance 15% on reduclng balance 33% on cost Taxatlon The charity is exemptftom 18x on its charit8ble activities. Fund accounting Unrestricted funds can be used in accordance wlth the ch8rltable objectiveg atthe dlscretlon of the trustees. Restricted funds can only be used for particular restricted purp08es wlrhln the objects of the charity. Restrictions arise when specified by the donoi or when funds are rais&d for particu18r restricted purposes. Pension ¢o¥ts and other post-retlrement benefils The chèrity operates a defineiy contribution p8nsion scheme. Contributions payable to the charitys pension scheme are charged to thg Statement of Financial Actlvlties in the period to which they relate.
Broomfleld Village Hall Charity Notes to the Flnancial Statement for the year onded 31 March 2025- continued OTHER TRADING ACTIVITIES Fundraising events 31.3.25 31.3.24 INVESTMENT INCOME Rents réceived TrUSTEES' REMUNERATION AND BENEFITS There w8re notrustees, remuneration or other benefits for theyear ended 31 March 2025. Twstees'8xpen$6s There were no trustees. expenses pai(J for the year ended 31 March 2025. COMPARATIVES FOR THE STATEMENT OF FINANCIALACTIVITIES Unrestri¢tee Restricted Total Fund Funds Funds 31.3.25 Unrestricted Fund 31.3.24 Donations and legacies Other trading activities Investment incom8 Tot81 32,205 17,950 4.720 36.925 17,950 68,288 4,512 124 281 129 001 137 900 EXPENDITUREON Raising funds Othei 3,769 152 129 155 898 NET INCOMEIIEXPENDITUREI 12.6851 117,9981 RECONCILIATION OF FUNDS Total funds brought forward 50,751
Broomfie(d Wiliage Hau Charfty Notos to the Financial Statement for the year gnded 31 March 2025- continugd COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES- contlnuod Unrestrlcte (1 Fund 31.3.25 Unrestrlcte d Fund 31.3.24 TOTAL FUNDS CARRIED FORWARD TANGIBLE FIXED ASSETS Plant and Fixutres machinerv and Computer Eauioment Totals Cost Price 1st April 2024 Purchases in year Cost of Assets to 31 st March 2025 9.456 11,864 903 12,767 3,425 24,745 9,456 7,593 29.816 DEPRECIATION Accumulative Depreciation At 1 April 2024 Charge for year Accumulative Depreciation At 31 March 2025 8,924 133 9.057 8,002 715 8.717 3,314 20,240 5.820 23.594 NETBOOKVALUE At 31 March 2025 399 At 31 March 2024 532 111 Thefreehold land an(J property known as David Smith Memorial Hall & Recreation Ground and also known as Broomfield Community Centre is held in trust by Broomfield P8rish Council (the sol6 trustee) for the charity. The market value of the freehold Land and property at 24 July 2009 w8$ £360,715. The title absolute remains with Broomfield P8rish Council. DEBTORS: AMOUNTS FALLING DUEWITHIN ONE YEAR 31.3.25 31.3.24 Trade debtors Sundry Debtors VAT Prepayments and accrued income 2,316 634 2,745 655 550
Broomlield Viuake Hail Charlty Note8 to the Financial Statement for tho yr •nded 31 March 2025- continued CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAI 31.3.25 31.3.24 Tr8de creditors Recelpts In a(fvance Taxation and social security Other creditors 15 535 2,465 584 791 MOVEMENT IN FUNDS Net As8t 1.4.24 Movement 31.03.25 in Fiinrtq Unrestricted funds General fund Restricted Funds 17.967 25,077 2,685 4,050 15.282 21.027 TOTAL FUNDS Net movement in funds. included in the above are as follows". Incoming Resources Movement resources exD8nded in funds Unrestricted funds Gener81 fund Restricted Funds TOTAL FUNDS 124.281 126.966 2,685 124 281 135 736 10
Broomfioid Willage Hall Charlty Notes io the Flnancial St•tem8nt for the year gndod 31 March 2025- ¢ontlnuod 10 RELATED PARTY DISCLOSURES Broornf181d Parish Council is the sole Trustee of tha Charity. Durlng the year Broomfield Parlsh counc made the following payments to the Charlty: Rent totalling £9,740.00 Grants Totalling £18,624.60
Broomfiem viitsg• Hall Charity Notes to the Financial Statement torthe year ended 31 March 2025- Contlnued 31.3.25 31.3.24 INCOME AND ENDOWMEWnrestrlcte( Restricted Total Total Donatlons and legaci85 Donations Grgnts 3.475 3.475 33,450 4.810 4.720 32.205 4,720 36,925 44.527 Other trading actlvltles Fundraising events 17.950 17.950 10.083 Investment Income R8llts r8C8ived 74.127 74.127 69.581 Total Incomlng resources 124.281 4.720 129,001 124.191 EXPENDITURE Ralslngdonations and legacle8 Fundraising expenses 9,319 Other Warm hub expenses Allotment gfant expenses Youth club èxpenses Winter w8rmth grant expenses Rotaryclub grant expenses Locality gr8nt expenses Community garden expenses Campra expenses Centenarywood PINS Music Lunch Club CIF Talks Cgrers Mens Shed Kitchen Giant John lewis Seniors Lunch Xm88 Day Lunch Other 1,379 1.718 631 4.440 82 1.288 1.288 262 262 8.516 2.070 3,869 942 1.000 137 1,140 3,869 942 2,000 5,617 1,140 6.824 4.983 672 644 1,235 206 1,000 5,480 6,824 4,851 672 132 1.235 206 20.911 8.770 29.681 18,672 This page does not forrn part of the statutory financial statements 12
Broomfield Village Hall Charfty Note8 to the Financial Staloment for th• yoar ended 31 March 2025- eontinuod 31.3.25 31.3.24 Support costs Management Wages Social Security Pensions Training Rates and water Insurance Light and heat Telephone Postage and stationery Advertising Community Events Licences Sundries ITsoftware and ¢onsumablf Projects Repairs & maintenance H811 Security Accountancyfees Unrestricted Restricted Total Total 47,204 3.554 7.489 40 5,956 1,437 6,493 724 76 47.204 3.554 7.489 40 5.956 1,437 6,493 724 76 46,822 3,140 7,672 2,857 1.472 8.368 371 34 377 2.120 1.863 2.059 618 2.120 1.863 2,059 618 1,968 477 16,415 10,029 19,280 403 3,356 19.280 403 3.356 2,165 Depreciatlon Plant and machinery Flxtures and fittings Computer equlpment 133 715 133 715 177 681 874 103.899 106.026 106.026 Finance B8nk Charges Total Resourses expended 29 126.966 29 135.736 8,770 131 898 Not expenditure This page does not form part of the statutory financial statements 13