Chilworth ParFsh Hall
Charlty No. 301782
Trustees, Report and Unaudlted Accounts
31 March 2024

Chilworth Parish Hall
TrusteesAnnual Report
The trustees present their report wlth the unaudited flnanrial statements of the charity for the year ended
31 March 2024.
REFERENCE AND ADMINISTRATIVE DETAILS
Charity No. 301782
Prln¢lpal Office
Chllworth Hall
Chllworth Road
Chilworth
Hampshire
S016 71Z
Tru$tees
Thè following trustees served durln6 the year..
P. Feighery
Accountants
lerram Surlls & Co
66 Cc*bden Avenue
SouthamptDn
S018 IFT
Statement of trurtees, re5ponslbllltles In relatlon to the flnanclal statements
The charity trustees are re5ponsSble for preparlng a trustees, annual report and flnanclal statements in
accordance with appllcable law and Unlted Kln8dom kcountln8 Standards Iunlted KlnBdom Generally
Accepted Accountlng Pr8cti¢el.
rhe trustees afft responslble for keeplng prtrper a¢countin8 records that dlsclose wlth rea50nable accuracy at
any tlme the financial positic*n of the charlty and to enable them to ensure that the flnanclal statements
comply wlth the Charltles Act 2011, the appllcable Charitles IAccotJnts and Reports) Regulation5. and the
provislons of the Trust deed. The Trustees are also responslble for safeguarding the assèts of the charlty and
hence taking reasonable step5 for the preventlon and detection of fraud and other Irregularltie5.
Sl8ned on behalf ol the tharity'5 trustees
P. Felghery
Trustee
31 March 2024
Page 2

Independent Examlner's Report to the Trustees of
Chilworth Parish Hall
Independent examiner's rèport to the trustees of Chllworth Parlsh Hall
I report to the charity trustees on my èxaminatlon of the accounts OT Chllworth Parish Hall (the Trust) for the year
ended 31 March 2024.
Responslbllltle5 and basls of report
A5 the charlty trustees of the Tru51 you are responslble for the preparation of the account5 in accordance wlth the
rÈqulremènts of the Charlties Act 20111'the Act'l.
I report in respect of my examination of the Trust's accounts carried out under Section 145 of the Act and In carrylng
ovt my examinatlon I have followed èll applicable Dlrections given by the Charlty Commission under Section 14515llbl
of the Act.
Independent examinèr's statèment
I have completed my examlnatlor. I conflrm that no rnaterial matters have come to my attention In connection wlth
the examlnatlon glvln8 me cause to belleve that in any material respect.,
accounting records were not kept In respect of the Trust as requlred by Sectlon 130 of the Act,. or
the accounts do not accord wlth those records,. or
the accounts do not cornplv with the applicable requirements concerning the form and content of accounts set
out In ihe Charltles (Account5 and Reports) ReBulatSons 2008 other than any requlrement that the accounts
81ve a true and falr vlew wb.rch is not a matter considered a5 part of an Independent examlnatlon.
I have no concerns and have comra across no other matters In connectlon wlth the examlnation to whlch attentlon
should be drawn In th15 report In order to en4ble a proper understandln8 of the aCCo￿ntS to be reached.
Davld Jerram
Jerram Surlls & Co
66 Cobden Avenue
Southampton
Hampshlre
$018 IFT
Date..
Page 2

Chllworth Parish Hall
Statemènt of Financial Actlv*ies
for the year ènded 31 March 2024
Unrestricted
funds Total funds Total funds
2024
2024
2023
Notes
Income and endowments
from..
Other trading actlvities
Investments
Other
40,807
165
40,8Q7
165
41,514
102
so
Total
40,972
40,972
41,666
Expenditure on..
Other
36.249
Totsl
36,249
35,568
35,568
36,249
Net galns on Investments
Net Income
Transfers between fund5
Net Income before other
galnslllossesl
Other Balns and losses
Net movement In funds
Re¢onclllatlon of tund$;
Total funds brought forward
Total fund5 carrled forward
36,249
4,723
4.723
6,098
4,723
4,723
6,098
4,723
4,723
6,098
55,115
55,115
49,017
59,838
S9,838
55,115
PaEe 3

Chllworth Parish Hall
Balance Sheet
at 31 March 2024
Charlty No. 301782
2024
2023
Flxed assets
Investments
45,000
45,QOO
45,OQKJ
45,OOD
Current assets
Cash at bank and in hand
17,548
17,548
12,7101
14,838
59,838
59,838
13.481
13,481
13,3661
10,115
Creditors.. Amount falling due wlthln one year
Net current assèts
Total a$5et5 less current Ilabllities
Net assets excludlng penslon asset or liablllty
Total net a$5et$
55,115
55,115
59,838
55,115
The funds of the charlty
Restrlcted funds
Uhrestrlcted fund$
General funds
ID
io
59.838
55,115
Reserves
59,838
55,IlS
io
Total fvnds
59,838
55,115
Approved by the trustees on 31 March 2024
$18ned on their behalf by..
P. Feighery
Trustee
31 March 2024
Page 4

Chilworth Parish Hall
Notes to the At¢ounts
for the year ended 31 March 2024
l Accounting policies
B45is of preparatlon
The financial statements iave been prepared in accordance wlth Statemènt of RÉcomrrended Prattice..
Accounting and Reponlng by Charitles preparlng their accounts in accordance with the Financial
Reporting Standard applicable in the UK and Republic if Ireland IFRS 1021 issued on 16 July 2014 and the
Financial Reporting Standard applicable in the United Klngdom and Republlc of Ireland IFRS 1021 and the
Charities Act 2011.
Change in basis of accourrtlng orto prevlous accounts
There has been no change to the accountin8 policies Ivaluatlan rules and method of accotsntln81 since
last year and no Changes kave been made to accounts for previou5 years.
Fund accountln8
Unrestrlcted funds These are available for use at the dlscretlgn of the trustees In furtherance of the
general obJects of the charlty.
These are unrestricted funds earmarked by the trustees for particular purposes.
These are unrestrictèd funds which Include a revaluation reserve representlng the
restatement of Investment assets at their market values.
These are avollable for use subJect to restrictlons Imposed by the donor or through
terms of an appeal.
Deslgnated funds
Revaluation funds
Restrlcted funds
Income
Recognltlon of
Income
Income Is Included In the Statement of FSnan¢ial Actlvltles ISOFAI when the charlty
becornes entitled to, and vlrtually certaln to recelve, the Income and the amount of
the in-ome can be measured wlth sufficlent rellablllty,
Incomewlth related Where In¢oMe has related expendlture the Income and related expendlture Is
expenditure
reported gloss in the SOFA.
Donatlons and
legacies
Voluntary Income recelved by way of grants, dc*nations and glfts Is Included Sn the
the So=A when rècelvable and only when the Charlty has unconditlonal entitlement
to the income.
Tax recl3im5 trn
Income from tax reclaims is Included in the SOFA at the same time as the
donatlon5 and gifts glftldonatlon to which It relates,
Donated services
and facilities
These are only included in income Iwiih an equlvalent amount in expendSturel
where-.he benefit to the Charity is reasonably quantlflable, measurablÈ and
materi21.
Volunteer help
The valJe of anyvolunteer help recelved 15 not included In the acctrunts.
Investment income Thls is iicluded in the accounts when receivable.
Gains/llossèsl on
Thls inc udes any 8aiM or Ios5 resulting frorn revaluing Investmènts to market value
revaluation of fixed at the end of the year.
asset5
Galns/llossesl on
investment assets
This includes any galn or loss on the sale of Investmènts.
Page S

Chilworth Parish Hall
Note5 to the Accounts
Expenditure
Recognition of
expenditure
ExpèndSture Is rectrgnlsed on an accruals b4515. Expenditure Includes any VAT whlch
carnot be fully recovered, and Is reported as part of the expenditure to which it
relates.
Expenditure on
raising funds
ThE5e comprlse the cost5 associated with attractlng voluntary Income, fundraising
Expenditure on
trading costs and investment management costs.
These comprise the costs Incurred by the Charity in the delivery of its activitie5 and
charStable activitles seri'ices in the furtherance of its objects, includlng the making of 8rants and
governance costs.
All grant expenditure Ss accounted for on an actual paid basls plus an accrual for
grarts that have been approved by the trustees at the end of the year but not yet
paic.
There Include those costs as50Ciated with meeting the constltutlonal and statutory
requlrements of the Charltyi lllcluding any audltlindependent examination fees,
costs linked ttr the strateglc management of the CharitV* together with a share of
other adm5nlstration costs.
These are support ¢Dsts not allocated to a partlcular actlvlty.
Grants payable
Govemance costs
Other expenditure
Taxatlon
The charlty15 exempt from tax on Its charltable attivltles.
Freehold Investment property
Investment propertles are measured Inllially at CC*st and subsequently at falr value at each balance sheet
date and are not depreclated. All galns or losses are taken to the Statement of Flnanclal Actlvit+es as they
arlse.
Stocks
Stock Is included at the lower of cost or net realisable value. Donated Items of stock are recognlsed at falr
value which Is the amount tne charlty would have been wllllng to pay for the Items on the Dpen market.
Trade and other debtors
Trade and othÈr debtDrs are recognlsed at the settlement amount due after any trade dlscount offered.
Prepayments are valued at the amount prepaid net of any trade dlscounts due.
Cash and cash equlvalents
Cash and cash eouivalents comprlse cash at bank and on hand, demand deposlts with banks and other
short-term highly liquid Investments with original maturlties of three months or less and bank overdrafts.
In the statement Of financial poisStion, bank c*verdrafts are shown withln borrowln8s or current liabllities.
In the Statement of Cash Flows, cash and cash Èqulvalents are shown net of bank overdraft5 that are
payable on demand anil forTn an integral part of the company's cash managèment.
Trade and other crèdltors
Shortterm creditors are measJred at th¢ transaction price. Other credltors and provislons are recognised
wherè tho charlty has a present obligatlon resulting from a past event that will probably result in the
transfer of funds to a thlrd party and the amount due to settle the obligation can be measured or
estimated reliably. Creditors aid prDvision5 are normally rÈcognised at their settlement amount after
allowlng for any trade dlscoun-s due.
Page 6

Chilworth Parish Hall
Note5 to the Accounts
Research and development
Expendlture on research and development Is written off in the year In which it15 incurred.
Foreign curreneies
Monetary asset5 and Ilabilities denominated in currencies other than the fvnctlonal currency of the
charity are translated at t4e rates of exchange prÈvallln8 èt the end of the reportlng perlod.
TransactlDns In currentie< other than the functlonal currency of the ¢harlty are recorded at the rate of
exchange on the date tha- the transaction OCCLtrred.
All exchange differences are are taken into account in arriving at net Income/expendlture.
Leased assets
Where the charity enters11to a lease which entails taking substantlally all the risks and rewards of
owner5hlp ol an asset, the lease is treaied as a finance lease.
Leases whlch do not transfer substantlally all the risks and rewards of ownershlp to charity are cla551fled
as operating leases.
Assets held under linance ￿aSeS are Inltially retognlsed as assets of the charlty at their falr value at the
nception of the lease or, If lower, at the present value of the minimum lease payments. The
correspondln8 Ilablllty to the lessor15 Included In the balance sheet date as a finance lease obligatlon.
Lease payments are apportioned between flnance expenses and reductlon of the lease obli8atlon so as to
achieve a constant rate of iiterest on the remalning balance of the Ilabillty. Flnance expenses are
recogn5sed Immedlatelyi urless they are dlrectly attributable to qualifying a55ets, In which case they are
capitali5ed In accordance wth the charity's policy on borrowlng costs.
Assets held under flnan¢e leases are depreclated in the same way as owned asset5.
Operatln8 lease payments are re¢o8nised as an expense on a 5tralght-Ilne basls over th@ lease term.
In the event that lease incertlves are recelved to enter Into operotln8 leases, such In¢entlves are
rocognlsed as a liabllity. The a8gre8ate benefit of Incentlves is recognlsed as a reductlon of rental
expense on a stralght-llne ba51s.
Penslon costs
The charlty operates a dèfined contributlon plan for its employees. A defined contrlbutlon plan is a
penslon plan under whlch the charity pays fixed contrlbutlons into a separate entlty. Once the
contributlons have been paic the charlty has no further payments obllgations. The contrlbutions are
recognlsed as expenses whÈn they fall due. Amounts not pald afft shown In accruals In the balance sheet.
The a55ets of the plan are hehj separately from the charity In Independently admlnlstered funds.
Receipt of donated 8oods. facllltles and servlces
All donated Boods, faclllties and services received are recognised wlthln Incomlng resources and
expenditure at an estlmate of the value to the charity.
Page 7

Chilworth Parl$h Hall
Notes to the Accounts
2 Ststement ot Finan¢ial Activitle5- prior year
Unrestricted
funds Total fund5
2023
2023
Income and endowments fr&n:
Other trading activities
Investmènts
Other
41,514
102
41,514
102
Total
Expendlture on..
Other
41,666
41,66S
Total
35,568
35,568
Net Income
35,568
35,568
Net income before other
8ains/llossesl
Other galns and105ses:
Net movement In funds
Rèconclllatlon of funds:
Total funds brought forward
Total funds carrled forward
6,098
6,098
6,098
6,098
6.098
6,098
49,017
49,Q17
55,115
55,115
3 Income from other tradln8 artlvltles
Uhrè5trlcted
Total
2024
Tot?1
2023
Hall hlre ladJ. for deposlts
held)
40,807
4Q,807
41,514
40,807
40,807
4 Income from investments
41,514
Unre5tr1cted
Total
2024
rotal
2023
Deposlt account SnterÈst
165
165
102
165
165
102
Page 8

Chllworth Parish Hall
Notes to the Accounts
5 Other Income
Total
Total
2024
2023
Sundry income
50
50
6 Other expendlture
Unrestricted
Total
2024
Total
2023
Premises costs
General administrative co¢t5
Legal and professional costs
20,119
9,530
6,600
36,249
20,119
9,530
6.600
36,249
24.088
4,902
6,578
35,568
7 Staff cost5
No employee recelved emcluments In excess of E60,000.
8 Investments
Other
Investments
Llsted
Total
Cost or revaluatlon
At l Aprll 2023
At 31 March 2024
Net book values
At 31 March 2024
At 31 March 2023
9 Credltors..
amounts fallin8 due wlthln one year
45,000
45,000
45,000
45.000
45,OOQ
45,000
45,000
45,000
2024
2023
Trade creditor5
Other creditors
906
2,460
3,366
2,710
2,710
Page 9

Chllworth Parish Hall
Notes to the Accounts
10 Movement In fvnd5
Incomlng
resource5
lincluding
other
At l April galns/losses
2023
Resources
expended
At31
March
2024
Restricted funds..
Unrestrl¢ted funds..
General fLrnd5
55,115
40,972
136,2491
59,838
Total fund5
11 Analysls of net assets between fund5
Unrestricted
funds
Totsl
Investments
Nel current 455ets
45,QQO
14,838
45,000
14,838
12 Re¢onclllatlon of net debt
At31
March
2024
At l Aprll
2023
Cash flows
Cash and cash equlvalents
13,481
13,481
4,067
4,067
17,548
17,S48
Net debt
Page IQ

Chilworth Par15h Hall
Statement of Cash flows
for the year ended 31 March 202d
2024
2023
Cash flows from operating actSvitle5
Net income per Statement of Financlal Activlties
4,723
6,098
Adlustments for,.
Dlvidends, Interest and rernts from Investments
IOecreasel/lncrease in trade and other payables
11651
16561
11521
3.366
Net cash provided by operating actlvitles
3,902
9,312
Cash flows from Investing act￿ltIeS
Divldends, Intèrest and rents from Investmentg
165
152
Ntt cash from Invest5n8 actlvltles
165
152
Net cash from financlng a¢tlvldes
Net Increase In cash and ra$h equlvalentS
4,067
9,464
Cash and cash equlvalents at the beglnnlnB of the year
13,481
Cash and osh equlvalent5 at the end of the year
17.548
9,464
Components of cash and cash e4ulvalents
Cash and bank balances
17,S48
13,481
17,548
13,481
Page 11

Chilworth ParI5h Hall
Detailed Statement ol Financial Activltles
for the year ended 31 Mareh 21)24
Unrestricted
funds
2024
Total funds
2024
Total funds
2023
Incowne and endowments from:
Other trading activities
Hall hire ladj. for deposits heldl
40,807
40,807
40,807
40,807
41.514
41.514
Investments
Deposlt account Interest
165
165
165
102
102
Other
Sundry Income
165
50
50
Total Income and endowment5
ExpendSture on:
Premises costs
Rates
Ll8ht, heat and power
Premises cleanlng
Prem15es Insurances
Premlses repair5 and
malntenance
Other premlses Costs
40,972
40,972
41,666
318
S,343
9,294
440
S,078
10,116
5,078
10.116
3,805
3,805
7,732
1,120
20,119
1,120
20,119
961
24,088
General admlnlstratlve costs,
Includlng depreciation and
amortisat5on
Equipment expensed
General insurances
Informatlon and publlcatlDn5
Software, IT support Ind relat@d
costs
5,596
1.457
5,S96
1,457
50
1,427
2,511
876
Stationery and prlntlng
Subscriptlons
Sundry expenses
Telephone, fax and broadband
876
98
675
49
872
9,530
675
49
35
772
4.902
872
9,530
legal and professional CDSt5
Accountanry and bookkeeping
Consultancy feel
2,400
4,200
6,600
2,400
4,200
6.600
2,378
4,200
6,578
Total of expenditure of other costs
36,249
36,249
35,568
Page 12

Chilworth Parish Hall
Detailed Statement of F5nantial ActlvitFes
Total expendlture
Net galns on investlnents
36,249
36,249
35,568
Net Income
4,723
4,723
6,098
Netlncome before other
gains1llosses1
Other Galns
4,723
4,723
6,098
Net movemènt In funds
4.723
4,723
6,098
Reconclllatlon of funds:
Total funds brought forward
Total funds carried forward
55,115
55,IlS
49,017
59,838
59.838
5S,115
Page 13