REGISTERED CHARITY NUMBER: 301341
Report of the Trustees and
Financial Statements for the Year Ended 31st March 2025
for
High Easter Village Hall
High Easter Village Hall
Contents of the Financial Statements for the year ended 31st March 2025
| Page | |
|---|---|
| Report of the Trustees | 1 to 4 |
| Independent Examiner's Report | 5 |
| Statement of Financial Activities | 6 |
| Balance Sheet | 7 |
| Notes to the Financial Statements | 8 to 14 |
| Detailed Statement of Financial Activities | 15 to 16 |
High Easter Village Hall
Report of the Trustees for the year ended 31st March
The trustees present their report with the financial statements of the charity for the year ended 31st March 2025. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).
The trustees consider that there are no material uncertainties about the charity’s ability to continue as a going concern.
The accounts have been prepared on a going concern basis, and the trustees have reviewed forecasts and budgets that support this assessment.
Objectives and activities
Volunteers
The charity depends on the continuing help of local volunteers. This includes where needed, additional support of guests at fundraising and other events.
Page 1
High Easter Village Hall
Report of the Trustees for the year ended 31st March
Objectives and activities
The objects of the charity are set out in the charity's Trust Deed and are summarised as follows:
To maintain the Village Hall for the communal benefit of the inhabitants of High Easter and its surrounds.
The management committee aims to provide first class hall facilities at an affordable cost to local people, to voluntary organisations serving the community, and to other persons.
Each year our trustees review our activities to ensure that they continue to reflect our aims. In carrying out this review the trustees have considered the Charity Commission's general guidance on public benefit.
Activities & Community Events
The Village Hall provides a valuable educational and recreational resource to the local community. During the year, the hall has been used for the following events:
Community Events
The Hall has been used for the following events over the last financial year: Sunday Bar opening for Friday and Sunday socials Bar open 5 times for England rugby games New football club - Dunmow Rovers Youth Football Club Quiz Night Harvest Supper 10k race in aid of St Mary's church 80th Anniversary of D Day commemorations including a Beer/Gin festival Biriyani Boys Friday night social 11 Parish Council meetings 4 Church meetings Easter Egg Hunt First aid course Summer holiday club Shakespeare on the field Children's Christmas Party Pantomime Messy Church General Election
The Hall is also used by the following: Butterfly Pre-school - 5 days a week (term time) Dance Club - 1 evening a week Carpet Bowls Club - 1 evening a week
We opened the bar: Friday and Sunday Social - 5 times Rugby - 5 times Friday night suppers (Biriyani Boys x 1) The Football club booked the pitch 18 times for matches and 6 times for training.
Page 2
High Easter Village Hall
Report of the Trustees for the year ended 31st March
Financial review
Reserves policy
The trustees have reviewed the reserves of the charity. Our policy is to maintain an emergency reserve of £3,000 at all times to cover any unforeseen expenditure such as emergency repairs to the hall or its equipment, and a further general reserve of £2,000 to cover approximately 3 months' running costs.
We hold cash at bank and cash of £17,579 in the current account and cash in hand of which £nil are restricted funds. After allowing for the emergency and general reserves set out above, the balance of the funds currently held is to be used during the forthcoming year for several projects to improve the hall and its facilities.
Going concern
The trustees consider that there are no material uncertainties about the charity’s ability to continue as a going concern.
The accounts have been prepared on a going concern basis, and the trustees have reviewed forecasts and budgets that support this assessment.
The trustees and committee members meet regularly to review current financial requirements and ensure sufficient funds are retained in reserve.
Future plans
The charity intends to continue to provide facilities for its users and further develop the site for future generations.
Structure, governance and management
High Easter Village Hall, High Easter, Chelmsford, Essex, is registered with the Charity Commission under charity number 301341. It is governed by a Deed of Trust.
The Charity is administered by a management committee, comprising officers, committee members eight of whom act as trustees and representatives of village organisations.
Officers Chairman
G Robinson
Secretary & Bookings Officer
J Green
Treasurer
K Walters
Committee members
S Sutton (Vice Chairman) S Dixon C Dyer Caroline Savage C Wright V Coleing L Maynard R Luckin
Representatives
Mr A Digby (Bowls Club)
Page 3
High Easter Village Hall
Report of the Trustees for the year ended 31st March
Reference and administrative details Registered Charity number 301341
Principal address High Easter Village Hall The Street High Easter Chelmsford Essex CM1 4QR
Trustees
C Wright C Savage S Dixon K R Walters S R Sutton J Green C N Dyer G Robinson
Independent Examiner
Clear Accounts Solutions Ltd 24 Digby Way Halstead Essex CO9 1FT
Approved by order of the board of trustees on ............................................. and signed on its behalf by:
.......................................................... G Robinson - Trustee
Page 4
Independent Examiner's Report to the Trustees of High Easter Village Hall
Independent examiner's report to the trustees of High Easter Village Hall
I report to the charity trustees on my examination of the accounts of High Easter Village Hall (the Trust) for the year ended 31st March 2025.
Responsibilities and basis of report
As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').
I report in respect of my examination of the Trust's accounts carried out under Section 145 of the Act and in carrying out my examination I have followed all 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 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:
-
accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or
-
the accounts do not accord with those records; or
-
the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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.
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 accounts to be reached.
L Sugars
Clear Accounts Solutions Ltd 24 Digby Way Halstead Essex CO9 1FT
Date: .............................................
Page 5
High Easter Village Hall
Statement of Financial Activities for the year ended 31st March 2025
| 31/3/25 | 31/3/24 | |||||
|---|---|---|---|---|---|---|
| **Unrestricted ** | Restricted | Total | Total | |||
| fund | fund | funds | funds | |||
| Notes | £ | £ | £ | £ | ||
| Income and endowments from | ||||||
| Charitable activities | ||||||
| Uttlesford District Council Zero Carbon | ||||||
| Communities Grant made | - | - | - | 15,000 | ||
| Grant from the High Easter Parish | ||||||
| Council | - | - | - | 2,500 | ||
| Uttlesford District Council Ward | ||||||
| Members Initiative Grant | - | - | - | 50 | ||
| Grant from the Essex County | ||||||
| Council Locality Fund | - | - | - | 1,614 | ||
| Tom Amos Charity | - | 1,000 | 1,000 | - | ||
| Fowler Smith & Jones Trust | - | 1,000 | 1,000 | - | ||
| Other trading activities | 2 | 26,145 | - | 26,145 | 22,826 | |
| Total | 26,145 | 2,000 | 28,145 | 41,990 | ||
| Expenditure on | ||||||
| Raising funds | ||||||
| Raising donations and legacies | 3 | 1,369 | - | 1,369 | 291 | |
| Other trading activities | 4 | 24,275 | - | 24,275 | 18,085 | |
| Investment management costs | 5 | - | 16,436 | 16,436 | 4,728 | |
| 25,644 | 16,436 | 42,080 | 23,104 | |||
| Other | 6 | 651 | - | 651 | 522 | |
| Total | 26,295 | 16,436 | 42,731 | 23,626 | ||
| NET INCOME/(EXPENDITURE) | (150) | (14,436) | (14,586) | 18,364 | ||
| Reconciliation of funds | ||||||
| Total funds brought forward | 18,534 | 14,436 | 32,970 | 14,606 | ||
| Total funds carried forward | 18,384 | - | 18,384 | 32,970 |
The notes form part of these financial statements
Page 6
High Easter Village Hall
Balance Sheet 31st March 2025
| 31/3/25 | 31/3/24 | ||||
|---|---|---|---|---|---|
| **Unrestricted ** | Restricted | Total | Total | ||
| fund | fund | funds | funds | ||
| Notes | £ | £ | £ | £ | |
| Current assets | |||||
| Stocks | 9 | 1,224 | - | 1,224 | 1,687 |
| Debtors | 10 | 827 | - | 827 | 1,783 |
| Cash at bank and in hand | 17,579 | - | 17,579 | 29,976 | |
| 19,630 | - | 19,630 | 33,446 | ||
| Creditors | |||||
| Amounts falling due within one year | 11 | (1,246) | - | (1,246) | (476) |
| Net current assets | 18,384 | - | 18,384 | 32,970 | |
| Total assets less current liabilities | 18,384 | - | 18,384 | 32,970 | |
| NET ASSETS | 18,384 | - | 18,384 | 32,970 | |
| Funds | 12 | ||||
| Unrestricted funds | 18,384 | 18,534 | |||
| Restricted funds | - | 14,436 | |||
| Total funds | 18,384 | 32,970 |
The financial statements were approved by the Board of Trustees and authorised for issue on ...........................................and were signed on its behalf by:
.............................................
G Robinson - Trustee
............................................. K R Walters - Trustee
The notes form part of these financial statements
Page 7
High Easter Village Hall
Notes to the Financial Statements for the year ended 31st March 2025
1. Accounting policies
Basis of preparing the financial statements
The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.
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.
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 cost 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.
Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
Taxation
The charity is exempt from tax on its charitable 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.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
Donated goods
Donated goods are recognised at current market value.
Any donated goods are to be used for the benefit of the charity.
Other policy
Debtors
Debtors are recognised at the settlement amount due after any trade Prepayments are valued at the amount prepaid net of any discounts due.
discounts.
Page 8
continued...
High Easter Village Hall
Notes to the Financial Statements - continued for the year ended 31st
1. Accounting policies - continued
Other policy
Provision is made for doubtful debts where recovery is uncertain.
Cash at Bank
Cash at bank and in hand includes cash held in current accounts and petty cash balances. All cash is held in accounts under the charity’s name and is readily available for use unless otherwise restricted.
Creditors
Creditors 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 can be measured or estimated reliably.
Creditors are normally recognised at their settlement amount.
2. Other trading activities
| Fundraising events Booking & facility income Bar takings Football fees Sundry income 3. Raising donations and legacies Fundraiser event costs 4. Other trading activities Opening stock Purchases Closing stock Staff costs Support costs |
31/3/25 £ 6,679 10,503 8,143 750 70 26,145 31/3/25 £ 1,369 31/3/25 £ 1,687 3,618 (1,224) - 20,194 24,275 |
31/3/24 £ 792 10,051 11,240 600 143 22,826 31/3/24 £ 291 31/3/24 £ 1,519 4,669 (1,687) 240 13,344 18,085 |
|---|---|---|
Page 9
continued...
High Easter Village Hall
Notes to the Financial Statements - continued for the year ended 31st
5. Investment management costs
| Restricted fund expended 6. Other Football costs Independent examiner Support costs |
31/3/25 £ 16,436 31/3/25 £ 375 276 20,194 20,845 |
31/3/24 £ 4,728 |
|---|---|---|
| 31/3/24 £ 300 222 13,344 |
||
| 13,866 |
7. Trustees' remuneration and benefits
There were no trustees' remuneration or other benefits for the year ended 31st March 2025 nor for the year ended 31st March 2024.
Trustees' expenses
There were no trustees' expenses paid for the year ended 31st March 2025 nor for the year ended 31st March 2024.
8. Comparatives for the statement of financial activities
| Unrestricted Restricted fund fund £ £ Income and endowments from Charitable activities Uttlesford District Council Zero Carbon Communities Grant made Grant from the High Easter Parish Council - - 15,000 2,500 Uttlesford District Council Ward Members Initiative Grant - 50 Grant from the Essex County Council Locality Fund - 1,614 Other trading activities 22,826 - Total 22,826 19,164 Expenditure on Raising funds Raising donations and legacies 291 - Other trading activities 18,085 - Investment management costs - 4,728 |
Total funds £ 15,000 2,500 50 1,614 22,826 |
|---|---|
| 41,990 | |
| 291 18,085 4,728 |
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continued...
High Easter Village Hall
Notes to the Financial Statements - continued for the year ended 31st
| 8. | Comparatives for the statement of financial activities - continued | Comparatives for the statement of financial activities - continued | |||
|---|---|---|---|---|---|
| Unrestricted | Restricted | Total | |||
| fund | fund | funds | |||
| £ | £ | £ | |||
| 18,376 | 4,728 | 23,104 | |||
| Other | 522 | - | 522 | ||
| Total | 18,898 | 4,728 | 23,626 | ||
| NET INCOME | 3,928 | 14,436 | 18,364 | ||
| Reconciliation of funds | |||||
| Total funds brought forward | 14,606 | - | 14,606 | ||
| Total funds carried forward | 18,534 | 14,436 | 32,970 | ||
| 9. | Stocks | ||||
| 31/3/25 | 31/3/24 | ||||
| £ | £ | ||||
| Stocks | 1,224 | 1,687 | |||
| 10. | Debtors: amounts falling due within one year | ||||
| 31/3/25 | 31/3/24 | ||||
| £ | £ | ||||
| Trade debtors | 420 | 25 | |||
| Other debtors | - | 420 | |||
| Accrued income | 407 | 1,338 | |||
| 827 | 1,783 |
Page 11
continued...
High Easter Village Hall
Notes to the Financial Statements - continued for the year ended 31st
11. Creditors: amounts falling due within one year
| 31/3/25 | 31/3/24 | |
|---|---|---|
| £ | £ | |
| Trade creditors | 850 | 80 |
| Other creditors | 396 | 396 |
| 1,246 | 476 |
12. Movement in funds
| Net | |||
|---|---|---|---|
| movement | At | ||
| At 1/4/24 | in funds | 31/3/25 | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund 18,534 |
(150) | 18,384 | |
| Restricted funds | |||
| Restricted fund 14,436 |
(14,436) | - | |
| TOTAL FUNDS 32,970 |
(14,586) | 18,384 | |
| Net movement in funds, included in the above are as follows: | |||
| Incoming | Resources | Movement | |
| resources | expended | in funds | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund 26,145 |
(26,295) | (150) | |
| Restricted funds | |||
| Restricted fund 2,000 |
(16,436) | (14,436) | |
| TOTAL FUNDS 28,145 |
(42,731) | (14,586) |
Page 12
continued...
High Easter Village Hall
Notes to the Financial Statements - continued for the year ended 31st
12. Movement in funds - continued
Comparatives for movement in funds
| Unrestricted funds General fund Restricted funds Restricted fund TOTAL FUNDS |
Net movement At 1/4/23 in funds £ £ 14,606 3,928 - 14,436 14,606 18,364 |
At 31/3/24 £ 18,534 14,436 |
|---|---|---|
| 32,970 |
Comparative net movement in funds, included in the above are as follows:
| Incoming | Resources | Movement | |
|---|---|---|---|
| resources | expended | in funds | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 22,826 | (18,898) | 3,928 |
| Restricted funds | |||
| Restricted fund | 19,164 | (4,728) | 14,436 |
| TOTAL FUNDS | 41,990 | (23,626) | 18,364 |
A current year 12 months and prior year 12 months combined position is as follows:
| Unrestricted funds General fund TOTAL FUNDS |
Net movement At 1/4/23 in funds £ £ 14,606 3,778 14,606 3,778 |
At 31/3/25 £ 18,384 |
|---|---|---|
| 18,384 |
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continued...
High Easter Village Hall
Notes to the Financial Statements - continued for the year ended 31st
12. Movement in funds - continued
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
| Incoming | Resources | Movement | |
|---|---|---|---|
| resources | expended | in funds | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 48,971 | (45,193) | 3,778 |
| Restricted funds | |||
| Restricted fund | 21,164 | (21,164) | - |
| TOTAL FUNDS | 70,135 | (66,357) | 3,778 |
The project relating to the restricted funds was the installation of solar panels and batteries. The project was completed 17 June 2024 and all restricted funds were expensed.
The project relating to the restricted funds received in year was the installation of new flooring. The project was completed 6 November 2024 and all restricted funds were expensed.
13. Related party disclosures
There were no related party transactions for the year ended 31st March 2025.
Page 14
High Easter Village Hall
Detailed Statement of Financial Activities for the year ended 31st
| 31/3/25 | 31/3/24 | |
|---|---|---|
| £ | £ | |
| Income and endowments | ||
| Other trading activities | ||
| Fundraising events | 6,679 | 792 |
| Booking & facility income | 10,503 | 10,051 |
| Bar takings | 8,143 | 11,240 |
| Football fees | 750 | 600 |
| Sundry income | 70 | 143 |
| 26,145 | 22,826 | |
| Charitable activities | ||
| Grants | 2,000 | 19,164 |
| Total incoming resources | 28,145 | 41,990 |
| Expenditure | ||
| Raising donations and legacies | ||
| Fundraiser event costs | 1,369 | 291 |
| Other trading activities | ||
| Opening stock | 1,687 | 1,519 |
| Bar purchases | 3,438 | 4,480 |
| Bar licence | 180 | 189 |
| Training | - | 240 |
| Closing stock | (1,224) | (1,687) |
| 4,081 | 4,741 | |
| Investment management costs | ||
| Restricted fund expended | 16,436 | 4,728 |
| Other | ||
| Football costs | 375 | 300 |
| Independent examiner | 276 | 222 |
| 651 | 522 | |
| Support costs | ||
| Management | ||
| Operating licences | 510 | 698 |
| Refuse & cleaning | 3,884 | 2,691 |
| Carried forward | 4,394 | 3,389 |
This page does not form part of the statutory financial
Page 15
High Easter Village Hall
Detailed Statement of Financial Activities for the year ended 31st
| 31/3/25 | 31/3/24 | |
|---|---|---|
| £ | £ | |
| Management | ||
| Brought forward | 4,394 | 3,389 |
| Rates and water | 247 | 79 |
| Insurance | 1,819 | 1,621 |
| Light and heat | 3,117 | 3,687 |
| Postage and stationery | 85 | - |
| Repairs & maintenance | 10,101 | 4,424 |
| 19,763 | 13,200 | |
| Finance | ||
| Merchant fees | 431 | 144 |
| Total resources expended | 42,731 | 23,626 |
| Net (expenditure)/income | (14,586) | 18,364 |
This page does not form part of the statutory financial
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