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2025-12-31-accounts

Charity number: 302671

Ash Village Hall

Unaudited

Trustees' report and financial statements

For the year ended 31 December 2025

Ash Village Hall

Contents

Page
Reference and administrative details of the Charity, its Trustees and advisers 1
Trustees' report 2 - 4
Independent examiner's report 5
Statement of financial activities 6
Balance sheet 7
Notes to the financial statements 8 - 17

Ash Village Hall

Reference and administrative details of the Charity, its Trustees and advisers For the year ended 31 December 2025

Trustees Mr T Jones, Chairman
Mrs H Howard, Vice Chairman
Miss D Andrews
Mr C Burnside
Dr D Greaves
Mr B Last
Mrs L Layton, Treasurer
Mr M Titterton
Ms M R Owen (resigned 30 April 2025)
Mr G K Bradbury
Rev M A Morris
Ms S Stephenson
Luke Warburton (appointed 12 January 2026)
Louise Venny (appointed 14 July 2025)
Charity registered
number
302671
Principal office
10 Queens Road
Ash
Canterbury
Kent
CT3 2BG
Secretary
J Mills (Appointed 01 Jan 2025)
Accountants
Kreston Reeves LLP
Suite 2
Orchard House
Orchard Street
Canterbury
Kent
CT2 8AR
Independent Examiner
M K R Dyer ACCA MAAT
Kreston Reeves LLP
Suite 2
Orchard House
Orchard Street
Canterbury
Kent
CT2 8AR

Page 1

Ash Village Hall

Trustees' report For the year ended 31 December 2025

The Trustees present their annual report together with the financial statements of the Charity for the year from 1 January 2025 to 31 December 2025.

Objectives and activities

a. Policies and objectives

The Charity's objective and its principal activity is the provision and maintenance of a village hall for the use of the inhabitants of the Parish of Ash without distinction of political, religious or other opinions, including use for meetings, lectures and classes and other forms of recreation and leisure-time occupation with the objective of improving the conditions of life for the said inhabitants.

In setting objectives and planning for activities, the Trustees have given due consideration to general guidance published by the Charity Commission relating to public benefit, including the guidance 'Public benefit: running a charity (PB2)'.

Achievements and performance

a. Review of activities

The Charity has continued to provide and maintain the village hall for use by the inhabitants of the Parish of Ash.

During the year, the Charity applied for a grant from Ash Parish Council as they Council have ammended their allocation of grants to look at applications and decide who is most needing of funds. As a result, the Charity did not receive a grant from the council as they considered other applications more relevant.

The Charity have purchased a new water heater for the kitchen and a new boiler due to the old ones needing frequent repairs.

The Trustees have been able to hold a community coffee morning once a month. This activity is held for local charities and the Village Hall charity to raise funds from the sale of food and drink and other goods such as greeting cards. These events have been run by the different charities that use the hall and have been very successful in raising funds and keeping the hall as a central place to meet in the community. The hire charge for the event has increased to £20 however this is still a reduced rate.

The Big Quiz was held on the 4th Oct due to the village having too many Quiz nights earlier in the year. The quiz raised around £350, the remainder of the fundraising income came from the Dover Lotto.

The Charity received 29,856 from the Jack Foat trust for sounds and projection additions and improvements to the hall. This will be a Restricted fund.

b. Investment policy and performance

The Charity holds 172.66 shares in the COIF Charities Investment Fund Income Shares, vested in the name of the Official Custodian for Charities. The Charity receives dividend income to support their objectives. These assets are not reflected on the Balance Sheet. The value of these shares at 31 December 2025 was £3,336 (2024: £3,504).

Financial review

a. Going concern

After making appropriate enquiries, the Trustees have a reasonable expectation that the Charity has adequate resources to continue in operational existence for the foreseeable future. For this reason, they continue to adopt the going concern basis in preparing the financial statements. Further details regarding the adoption of the going concern basis can be found in the accounting policies.

Page 2

Ash Village Hall

Trustees' report (continued) For the year ended 31 December 2025

b. Reserves policy

The trustees aim to maintain free reserves in unrestricted funds at a level which equates to approximately three months of unrestricted charitable expenditure. The trustees consider that this level will provide sufficient funds to respond to applications for grants and ensure that support and governance costs are covered. The trustees consider that a level of three months is sufficient given the flexibility afforded by the total return approach towards the investment of the permanent endowment which allows trustees to transfer amounts from the unapplied total element of the endowment fund in the case of urgent need.

The trustees are aware that current levels of reserves are above the required level and continue to look for opportunities to mett the Charities objectives.

The Charity's reserves stood at £166,638 at 31 December 2025 (2024 - £136,484), including cash reserves of £93,899 (2024 - £60,525).

c. Hire charges

The costs remain competitive within the local area.

Structure, governance and management

a. Methods of appointment or election of Trustees

The management of the Charity is the responsibility of the Trustees who are elected and co-opted under the terms of the Trust deed.

b. Organisational structure and decision-making policies

The Charity is organised with a Committee of Management Trustees meeting regularly to manage its affairs. The Trustees include representatives of various organisations, and are appointed annually at the Annual General Meeting. The Trustees have the power to fill casual vacancies during the year. The Trustees have the power to invest any surplus funds.

c. Financial risk management

The Trustees have assessed the major risks to which the Charity is exposed, in particular those related to the operations and finances of the Charity, and are satisfied that systems and procedures are in place to mitigate exposure to the major risks.

Plans for future periods

Plans for future periods include a new kitchen to update tired and damaged cupboards with new flooring to appeal to potential hirers and improve facilities for existing hirers.

The Charity are also reviewing and reorganising storage for users, this will likely continue over the next few periods as there may be a need to purchase some new storage equipment and a need to review the current policies on storage.

Some new smaller tables have also been purchased.

Page 3

Ash Village Hall

Trustees' report (continued) For the year ended 31 December 2025

Statement of Trustees' responsibilities

The Trustees are responsible for preparing the Trustees' report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in England & Wales requires the Trustees to prepare financial statements for each financial which give a true and fair view of the state of affairs of the Charity and of its incoming resources and application of resources, including its income and expenditure, for that period. In preparing these financial statements, the Trustees are required to:

The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the Charity's transactions and disclose with reasonable accuracy at any time the financial position of the Charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the Trust deed. They are also responsible for safeguarding the assets of the Charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Approved by order of the members of the board of Trustees and signed on their behalf by:

Mr T Jones Chairman Date: 21 May 2026

Mrs H Howard Vice Chairman

Page 4

Ash Village Hall

Independent examiner's report For the year ended 31 December 2025

Independent examiner's report to the Trustees of Ash Village Hall ('the Charity')

I report to the charity Trustees on my examination of the financial statements of the Charity for the year ended 31 December 2025, which are set out on pages 8 to 17.

Responsibilities and basis of report

As the Trustees of the Charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 ('the 2011 Act').

I report in respect of my examination of the Charity's financial statements carried out under section 145 of the 2011 Act and in carrying out my examination I have followed the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner's statement

Your attention is drawn to the fact that the Charity has prepared the accounts in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their financial statements in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has been withdrawn.

I understand that this has been done in order for the financial statements to provide a true and fair view in accordance with the Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2019.

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

  1. accounting records were not kept in respect of the Charity as required by section 130 of the 2011 Act; or

  2. the financial statements do not accord with those records; or

  3. the financial statements 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 financial statements 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 financial statements to be reached.

This report is made solely to the Charity's Trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. My work has been undertaken so that I might state to the Charity's Trustees those matters I am required to state to them in an Independent examiner's report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the Charity and the Charity's Trustees as a body, for my work or for this report.

Signed: Dated: 21 May 2026 M K R Dyer ACCA MAAT

Kreston Reeves LLP

Suite 2 Orchard House Kent CT2 8AR

Page 5

Ash Village Hall

Statement of financial activities For the year ended 31 December 2025

Note
Income from:
Donations and legacies
3
Other trading activities
4
Investments
5
Total income
Expenditure on:
Charitable activities
Total expenditure
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Net movement in funds
Total funds carried forward
Restricted
funds
2025
£
29,856
-
-
29,856
4,941
4,941
24,915
68,974
24,915
93,889
Unrestricted
funds
2025
£
-
30,273
1,354
31,627
26,388
26,388
5,239
67,510
5,239
72,749
Total
funds
2025
£
29,856
30,273
1,354
61,483
31,329
31,329
30,154
136,484
30,154
166,638
Total
funds
2024
£
2,500
30,307
1,587
34,394
32,316
32,316
2,078
134,406
2,078
136,484

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

The notes on pages 8 to 17 form part of these financial statements.

Page 6

Ash Village Hall

Balance sheet As at 31 December 2025

Note
Fixed assets
Tangible assets
8
Current assets
Debtors
9
Cash at bank and in hand
Current liabilities
Creditors: amounts falling due within one
year
10
Net current assets
Total net assets
Charity funds
Restricted funds
11
Unrestricted funds
11
Total funds
2,009
94,335
96,344
(603)
2025
£
70,897
70,897
95,741
166,638
93,889
72,749
166,638
2,300
60,252
62,552
(772)
2024
£
74,704
74,704
61,780
136,484
68,974
67,510
136,484

The financial statements were approved and authorised for issue by the Trustees and signed on their behalf by:

Mr T Jones Chairman Date: 21 May 2026

Mrs H Howard Vice Chairman

The notes on pages 8 to 17 form part of these financial statements.

Page 7

Ash Village Hall

Notes to the financial statements For the year ended 31 December 2025

1. General information

Ash Village Hall ("the Charity") is an unincorporated charity in England and Wales, with the charity registration number 302671. The address of the registered office is 10 Queens Road, Ash, Canterbury, Kent, CT3 2BG. The objectives of the Charity continue to be the provision and maintenance of a village hall for the use of the inhabitants of the Parish of Ash without distinction of political, religious or other opinions, including use for the meetings, lectures and classes and other forms of recreation and leisuretime occupation with the objective of improving the conditions of life for the said inhabitants.

2. Accounting policies

2.1 Basis of preparation of financial statements

The financial statements 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), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011.

The financial statements have been prepared to give a 'true and fair' view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a 'true and fair' view. This departure has involved following the Charities SORP (FRS 102) published in October 2019 rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn.

The Charity meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy.

The financial statements are prepared on a going concern basis under the historical cost convention, modified to include certain items at fair value. The financial statements are presented in sterling, which is the functional currency of the Charity and rounded to the nearest £.

The significant accounting policies applied in preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

2.2 Going concern

The Trustees assess whether the use of going concern is appropriate i.e. whether there are any material uncertainties related to events or conditions that may cast significant doubt on the ability of the Charity to continue as a going concern. The Trustees make this assessment in respect of a period of at least one year from the date of authorisation for issue of the financial statements and have concluded that the Charity has adequate resources to continue in operational existence for the foreseeable future and there are no material uncertainties about the Charity's ability to continue as a going concern, thus they continue to adopt the going concern basis of accounting in preparing the financial statements.

Page 8

Ash Village Hall

Notes to the financial statements For the year ended 31 December 2025

2. Accounting policies (continued)

2.3 Income

All income is recognised once the Charity has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.

Grants are included in the Statement of financial activities on a receivable basis. The balance of income received for specific purposes but not expended during the period is shown in the relevant funds on the Balance sheet. Where income is received in advance of entitlement of receipt, its recognition is deferred and included in creditors as deferred income. Where entitlement occurs before income is received, the income is accrued.

Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Income tax recoverable in relation to investment income is recognised at the time the investment income is receivable.

2.4 Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, 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 on charitable activities is incurred on directly undertaking the activities which further the Charity's objectives, as well as any associated support costs.

All expenditure is inclusive of irrecoverable VAT.

2.5 Interest receivable

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the Charity; this is normally upon notification of the interest paid or payable by the institution with whom the funds are deposited.

2.6 Taxation

The Charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the Charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.

2.7 Tangible fixed assets and depreciation

Tangible fixed assets are initially recognised at cost. After recognition, under the cost model, tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. All costs incurred to bring a tangible fixed asset into its intended working condition should be included in the measurement of cost.

At each reporting date the Charity assesses whether there is any indication of impairment. If such indication exists, the recoverable amount of the asset is determined to be the higher of its fair value less costs to sell and its value in use. An impairment loss is recognised where the carrying amount exceeds the recoverable amount.

Page 9

Ash Village Hall

Notes to the financial statements For the year ended 31 December 2025

2. Accounting policies (continued)

2.7 Tangible fixed assets and depreciation (continued)

Depreciation is charged so as to allocate the cost of tangible fixed assets less their residual value over their estimated useful lives.

Depreciation is provided on the following bases:

Freehold property - 50 years, straight line
Office equipment - 25% reducing balance
Other fixed assets - 50 years, straight line

2.8 Debtors

Trade and other debtors are recognised at the settlement amount. Prepayments are valued at the amount prepaid.

2.9 Cash at bank and in hand

Cash at bank and in hand includes cash and short-term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

2.10 Liabilities and provisions

Liabilities are recognised when there is an obligation at the Balance sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably.

Liabilities are recognised at the amount that the Charity anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide.

Provisions are measured at the best estimate of the amounts required to settle the obligation. Where the effect of the time value of money is material, the provision is based on the present value of those amounts, discounted at the pre-tax discount rate that reflects the risks specific to the liability. The unwinding of the discount is recognised in the Statement of financial activities as a finance cost.

2.11 Financial instruments

The Charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.

2.12 Fund accounting

General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the Charity and which have not been designated for other purposes.

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the Charity for particular purposes. The costs of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.

Investment income, gains and losses are allocated to the appropriate fund.

Page 10

Ash Village Hall

Notes to the financial statements For the year ended 31 December 2025

3. Income from donations and legacies

Grants
Total 2024
Restricted
funds
2025
£
29,856
2,500
Total
funds
2025
£
29,856
2,500
Total
funds
2024
£
2,500

4. Income from other trading activities

Hall lettings
Fundraising
Total 2024
Unrestricted
funds
2025
£
29,163
1,110
30,273
30,307
Total
funds
2025
£
29,163
1,110
30,273
30,307
Total
funds
2024
£
29,192
1,115
30,307

5. Investment income

Dividends from investments
Interest receivable
Total 2024
Unrestricted
funds
2025
£
98
1,256
1,354
1,587
Total
funds
2025
£
98
1,256
1,354
1,587
Total
funds
2024
£
95
1,492
1,587

Page 11

Ash Village Hall

Notes to the financial statements For the year ended 31 December 2025

6. Analysis of expenditure by activities

Charitable activities
Total 2024
Direct
costs
2025
£
30,087
31,146
Support
costs
2025
£
1,242
1,170
Total
funds
2025
£
31,329
32,316
Total
funds
2024
£
32,316

Analysis of direct costs

Depreciation
Rates & water
Electricity
Gas
Insurance
Repairs & renewals
Cleaning
Cleaner
Booking officer
Performing rights society
Printing, postage & stationery
Advertising
Sundry expenses
Computer Costs
Total
funds
2025
£
3,807
498
2,273
886
3,541
10,249
790
3,574
4,085
176
10
75
65
58
30,087
Total
funds
2024
£
4,031
821
1,543
1,427
3,385
12,562
456
3,030
3,260
294
32
75
230
-
31,146

Of the total direct costs, £2,100 (2024: £2,100) relates to restricted depreciation charges and £2,841 (2024: £nil) relates to restricted repairs and renewals, with the remainder of the direct costs being from unrestricted funds.

Page 12

Ash Village Hall

Notes to the financial statements For the year ended 31 December 2025

6. Analysis of expenditure by activities (continued)

Analysis of support costs

Total Total
funds funds
2025 2024
£ £
Independent examiners fees 1,242 1,170

All of the support costs are from unrestricted funds in both 2025 and 2024.

7. Trustees' remuneration and expenses

During the year, no Trustees received any remuneration or other benefits (2024 - £NIL).

During the year ended 31 December 2025, expenses totaling £357 were reimbursed to 4 Trustees (2024 - £NIL to Trustee).

8. Tangible fixed assets

Cost or valuation
At 1 January 2025
At 31 December 2025
Depreciation
At 1 January 2025
Charge for the year
At 31 December 2025
Net book value
At 31 December 2025
At 31 December 2024
Freehold
property
£
106,967
106,967
37,993
2,100
40,093
66,874
68,974
Office
equipment
£
7,841
7,841
6,279
1,562
7,841
-
1,562
Other fixed
assets
£
7,273
7,273
3,105
145
3,250
4,023
4,168
Total
£
122,081
122,081
47,377
3,807
51,184
70,897
74,704

Page 13

Ash Village Hall

Notes to the financial statements For the year ended 31 December 2025

9. Debtors

Due within one year
Trade debtors
Creditors: Amounts falling due within one year
Accruals and deferred income
Deferred income at 1 January 2025
Resources deferred during the year
Amounts released from previous periods
Deferred income at 31 December 2024
2025
£
2,009
2025
£
603
2025
£
291
318
(291)
318
2024
£
2,300
2024
£
772
2024
£
179
291
(179)
291

10. Creditors: Amounts falling due within one year

Page 14

Ash Village Hall

Notes to the financial statements For the year ended 31 December 2025

11. Statement of funds

Statement of funds - current year

Unrestricted funds
General Funds - all funds
Restricted funds
Disabled Improvements Fund
Ash Heritage Fund
Jack Foat Fund
Total of funds
Balance at 1
January
2025
£
67,510
23,743
45,231
-
68,974
136,484
Income
£
31,627
-
-
29,856
29,856
61,483
Expenditure
£
(26,388)
(844)
(1,256)
(2,841)
(4,941)
(31,329)
Balance at
31
December
2025
£
72,749
22,899
43,975
27,015
93,889
166,638

Restricted funds

Disabled Improvements Fund - funds relating to certain repairs to the hall. These are included in the fixed assets balance and are being depreciated. The balance above represents the net book value of these assets at the Balance sheet date.

Ash Heritage Fund - the Charity holds restricted reserves in respect of an archive building, built on the side of the hall. This is included in the fixed assets balance and are being depreciated. The balance above represents the net book value of this asset at the Balance sheet date.

Jack Foat Fund - funds relating to renovating the PA and sound system. This expenditure will be recognised as repairs in line with the work being completed.

Page 15

Ash Village Hall

Notes to the financial statements For the year ended 31 December 2025

11. Statement of funds (continued)

Statement of funds - prior year

Unrestricted funds
General Funds - all funds
Restricted funds
Disabled Improvements Fund
Ash Heritage Fund
Total of funds
Balance at
1 January
2024
£
63,332
24,587
46,487
71,074
134,406
Income
£
34,639
-
-
-
34,639
Expenditure
£
(30,461)
(844)
(1,256)
(2,100)
(32,561)
Balance at
31
December
2024
£
67,510
23,743
45,231
68,974
136,484

Page 16

Ash Village Hall

Notes to the financial statements For the year ended 31 December 2025

12. Analysis of net assets between funds

Analysis of net assets between funds - current year

Tangible fixed assets
Current assets
Creditors due within one year
Total
Restricted
funds
2025
£
66,874
27,015
-
93,889
Unrestricted
funds
2025
£
4,023
69,329
(603)
72,749
Total
funds
2025
£
70,897
96,344
(603)
166,638

Analysis of net assets between funds - prior year

Tangible fixed assets
Current assets
Creditors due within one year
Total
Restricted
funds
2024
£
68,974
-
-
68,974
Unrestricted
funds
2024
£
5,730
62,552
(772)
67,510
Total
funds
2024
£
74,704
62,552
(772)
136,484

13. Payments to members

During the year, four trustees were reimbursed for out of pocket expenses.

14. Related party transactions

The Charity received £154 (2024: £164) for the hire of the village hall from The Friends of St Nicholas Church Ash, a charity in which Mrs H Howard and Mr C Burnside are also trustees.

There are not any outstanding balances owing between related parties and the Charity at 31 December 2025 (2024: £Nil).

Page 17