REGISTERED CHARrrY NUMBER: 302684
REPORT OF THE TRUSTEES AND
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
FOR
BIDDENDEN VILLAGE HALLS
AND SPORTS commI￿EE
Gibbons Mannington & Phipps LLP
Chartered Accountants
82 High Street
Tenterden
Kent
TN30 6JG

BIDDENDEN VILLAGE HALLS
AND SPORTS commI￿EE
CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
Page
Report of the Trustees
I to 4
Independent Examiner's Report
statement of Flnanclal Actlvltles
Balance Sheet
Notes to the Financial Statements
8 to 13

BIDDENDEN VILLAGE HALLS
AND SPORTS commI￿EE
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 MARCH 2024
The trustees present their report with the financial statements of the charity for the year ended
31 March 2024. The trustees have adopted the provisions of AccoLJnting 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 1021 (effertive I
January 20191.
OBJECTIVES AND AcrivrriES
Objectives and aims
When planning its activities the charity keeps in mind the Charity Commission's guidance on public
benefit.
The object of the charity is the provision and maintenance of the two village halls and various 5POrts
facilities for the use of the Parish of Biddenden including use for meetings, lectures and classes and for
other forms of recreation and leisure-time occupation.
Public benefit
As a Charitable Trust, the Trustees have an obligation to the local community to provide a public benefit
and this obligation is paramount in the management of the Hall and Sports facilities under their
management. The Trustees aim to maintain the facilities to a good standard, and hold letting rates down
as lono as possible, taking account of the cash reserves policy. By their actions the TrLJStees feel that
they are complying with their duty to provide public benefit in accordance with the guidance given by the
Charity Commission. They continue to explore other ways of providing the required benefits.
Significant activities
The halls, changing rooms and rifle range are rented out to twenty clubs and groups on a regular basis,
as well as being used for private functions. The bowling green, squash courts, and tennis courts are
rented out to the clubs on longer term rental agreements. Rental agreements are now in place for the six
years from l April 2020 to 4 May 2026. These allow users access to the facilities subject to agreement
with BVHSC and payment of rent.
ACHIEVEMENT AND PERFORMANCE
Financial surnmary
VHSC had an operating deficit of £5,983 for the year12023, deficit of £5,957).
During the year halls rents received We￿ £21,348 {2023, £20,116). The increase reflects a 6Wo increase
in ￿ntaI charges, and greater activity {including a pickleball club).
VHSC received the following donations..
History Society
Tractorfest
£250.00
£1,500.00
We are most grateful to Tractorfest for their continued support.
FINANCIAL REVIEW
Investment policy and objectives
The trustees have the power to invest is such assets as they see fit.
Reserves policy
Unrestricted funds carried forward amount to £42,902, with a further £24,683 being held for repair and
maintenance work on the bowls, squash and tennis facilities. These funds will be used to fund both
routine rnaintenance and larger repair projects such as resurfacing the tennis courts.
The trustees regularly monitor reserves and endeavour to ensure that sufficient funds are available for
current operating expenses and other expenditure specifically identified.
Page I

BIDDENDEN VILLAGE HALLS
AND SPORTS commI￿EE
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 MARCH 2024
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by its governing document, a deed of gift dated 6 January 1908, and rules and
regulations made and passed on 26 November 1964, as amended by scheme of 3 December 1997. The
charity constitutes an unincorporated charity.
Recruitment and appointment of new trustees
Interested clubs and societies from the village are encouraged to have representatives on the Committee,
together with village representatives willing to put themselves forward.
Appointments are approved by the Committee.
Decision rnaking
At the periodic tru5tees' meetings, the trustees agree the broad strategy and areas of activity for the
Trust, including consideration of income and expenditure, re5erve5 and risk management policies and
performance. The Trust's pollcles as regards to Safeguarding, Health and Safety, Environment, Rlsk
Management, Privacy, and Dats Protection are reviewed and agreed annually.
All trustees give of their time freely and no trustee remuneration was paid in the year. Detsils of trustee
expenses and related party transactions are disclosed in notes 5 and 12 to the accounts.
The trustee's hold four regular meetings a year, and ad hoc meetings as and when required.
The following officers were elected following the 2023 AGM held on 27th July 2023..
Tom Lupton
Jerry Slinn
Jo Piper
Yashvant Shah
Chair
Vice Chair
Secretary
Treasurer
Mark Butterworth and Peter Tester stood down as committee members at the AGM. Clive Thomas
resigned on 8th August 2023, and Geoff Rose resigned on 18th April 2024. We are rn05t grateful for their
contribution.
The following were elected to the committee during the year.. Mrs Caroline Swaine (appointed 27.7.23),
Andrew Wright (appointed 19. 10.231, Kevin Simmons (appointed 19. 10.231 and David Falzani {appointed
19.10.231.
Mrs Felicity Brockman continued in her role of day-to-day management of the Halls as caretaker and
looking after bookings.
Induction and training of new trustees
New trustees are given an introductory pack detailing the responsibilities of trustees. On appointment,
new trustees sign a trustee declaration statement committing them to giving of their time and expertise.
The welcome pack includes a copy of the governing Trust Deed, trustee board and sub-committee
minutes, a copy of the last years 'annual reports and accounts., and a copy of the Charity Commission's
guidance 'The Essential Trustee: What You Need to Know. and Public Benefit.. running a charity. and are
required to sign their acceptance of the provisions of the Data Protection Policy.
New trustees are usually representing local interest groups, and therefore training as a Committee
member is through attendance at meetings. Committee members are encouraged to attend training
session5 organised by Action for Communities in Rural Kent.
Page 2

BIDDENDEN VILLAGE HALLS
AND SPORTS commI￿EE
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 MARCH 2024
STRUCTURE, GOVERNANCE AND MANAGEMENT
Risk Assessment
DLJring the year a risk assessment for the charity was carried out. This reviewed all the identified risks
the charity was exposed to.
In respect of children and other vulnerable persons or groups the charity has a Safeguarding Policy in
place. This ensures, where relevant, that the bodies or persons which use the facilities under its
management have adequate measures in place to keep them from harm and abuse.
In other respects the trustees are conscious of the importance of compliance and tske such steps as are
necessary to avoid failure to do so.
A long-term risk is that the ha115 and sports facilities are well used, and that the rental income generated
is enough to cover routine repairs and maintenance costs. Activities to increase use of the facilities
include the use of the website and working with user groups to implement the Long-Term Improvement
and Development Plan. The Committee recognlses that any major Improvement work will depend on
obtaining grant finance.
utility costs remain a concem. During the year the following measures were taken at the halls to reduce
consumption.. a programmable control system was installed, and the halls doors draught proofed.
No serious incident or other such matter occurred during the year that should have been brought to the
attention of the Charity Commission.
Long Term Improvement and Development Programme (LTIDP)
In addition to routine maintenance work at all the facilities the following LTIDP project were implemented
in 2023124..
Squash Club - Glass doors were fitted to the courts
Squash Club - New Clubhouse Boiler1250/0 funded by VHSCI
Tennis Club The pavilion was reroofed
Village Halls
The outside of the halls were redecorated
Health and Safety
The charity has a health and safety policy, and health and safety is discussed at all BVHSC meetings.
Routine electrical, fire and general inspections are carried out and recorded.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Charity number
302684
Principal address
Biddenden Village Hall
Tenterden Road
Biddenden
Kent
TN27 8BB
Page 3

BIDDENDEN VILLAGE HALLS
AND SPORTS commI￿EE
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 MARCH 2024
Trustees
T Lupton
I Slinn
Mrs M Farris
Mrs E Rickwood
Mrs L Lidgett
H Richards
C Thomas (resigned 1018120231
Mrs J Oatway
M S Butterworth (resigned 2717/2023)
Y Shah
Mrs J Piper
P Tester (resigned 27/7120231
D Falzani (appointed 1911012023)
Dr A C Wright (appointed 1911012023)
K Simmons (appointed 19110/20231
C Swaine {appointed 2717120231
D P Harrop
D J Stone
Mrs T Aikman
G Down
G Rose (appointed 271412023) (resigned 18/412024)
Independent Examiner
Gibbons Mannington & Phipps LLP
Chartered Accountants
82 High Street
Tenterden
Kent
TN30 6JG
THANKS
VHSC is most grateful for the co-operation and 5UPPOrt it gets from its users.
I would like to record thanks to the Officers and Committee for their support over the last 12 months.
Approved by order of the board of trustees on 29 August 2024 and signed on its behalf by:
T Lupton Trustee
Page 4

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF
BIDDENDEN VILLAGE HALLS
AND SPORTS commI￿EE
Independent examlner's report to the trustees of Blddenden Village Halls and Sports
Committee
I report to the charity trustees on my examination of the accounts of Biddenden Village Halls and Sports
Committee (the Trust) for the year ended 31 March 2024.
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 2DII {'the Act.).
I report in respect of my examination of the Trust's accounts carried out under Section 145 of the Art and
in carying out my examination I have followed all applicable Directions given by the Charity Commission
under Section 145{5)Ibl of the Act.
Independent exarniner'5 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 reqUI￿d by Sectlon 130 of the Act; or
the accounts do not accord with those ￿cords. 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 conSide￿d 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.
Mr David Ashby FCCA ACA
Gibbons Mannington & Phipps LLP
Chartered Accountants
82 High Street
Tenterden
Kent
TN30 6JG
12 September 2024
Page 5

BIDDENDEN VILLAGE HALLS
AND SPORTS commI￿EE
STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 MARCH 2024
2024
Total
funds
Unrestrirted
fLJnd
Restricted
fLJnds
Notes
INCOME AND ENDOWMENTS FROM
Donations and grants
1,750
1,750
Charitable activities
Property & halls management
Bowls Club
Squash Club
Tennis Club
30,115
30,115
925
2,841
2,402
925
2,841
2,402
li
Investment income
985
985
Total
32,850
6,168
39,018
EXPENDITURE ON
Charitable activities
Property & halls management
Bowls Club
Squash Club
Tennis Club
38,209
38,209
955
2,607
3,230
955
2,607
3,230
4166
Other
Total
38,209
6,792
45,001
NET INCOME/(EXPENDITURE)
{5,359)
{624)
(5,983)
(4957)
RECONCILIATION OF FUNDS
Total funds brought forward
48,261
25,307
73,568
74525
TOTAL FUNDS CARRIED FORWARD
42,902
24,683
67,585
The notes form part of these financial statements
Page 6

BIDDENDEN VILLAGE HALLS
AND SPORTS commI￿EE
BALANCE SHEET
31 MARCH 2024
2024
Total
funds
Unrestrirted
fLJnd
Restricted
fLJnds
Notes
FIXED ASSETS
Tangible assets
10,917
10,917
14492
CURRENT ASSETS
Debtors
Cash at bank
5,131
29,556
5,131
54,239
24,683
6fy742
34,687
24,683
59,370
CREDITORS
Amounts falling due within one year
{2,702)
(2,702)
(S204)
NET CURRENT ASSETS
31,985
24,683
56,668
076
TOTAL ASSETS LESS CURRENT
LIABILITIES
42,902
24,683
67,585
NET ASSErs
42,902
24,683
67,585
FUNDS
Unrestricted funds
Restricted funds
io
42,902
24,683
48,261
25,307
TOTAL FUNDS
67,585
73,568
The financial ststements We￿ approved by the Board of Trustees and authorised for issue on
29 August 2024 and were signed on its behalf by..
T Lupton Trustee
Y Shah - Trustee
The notes form part of these financial statements
Page 7

BIDDENDEN VILLAGE HALLS
AND SPORTS commI￿EE
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
STATUTORY INFORMATION
Biddenden Village Halls and Sports Committee is an unincorporated charity, registered with the
Charity Commission fDr England and Wales. The charity's registered number and principal office
address can be found in the reference and administrative details in the Report of the Trustees.
ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charityi which is a public benefit entity under FRS 102, have been
prepared in accordance with the Charities 50RP IFRS 1021 '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 l 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 statetnents
have been prepared under the hist0￿COl cost convention.
Income
All income is recognised in the Ststement of Financial Attivities once the charity has entitlement to
the ftjnds, it is probable that the income will be received and the amount can be measured reliably.
No amounts are included in these accounts for the services donated by volunteers.
Income from the hire of halls and rents and contributions to utilities and repairs from Sports Clubs
is accounted for in the period in which it arises.
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 conslstent with the use of resource5.
Expenditu￿ represents the costs of maintsining the property and furthering the objects of the
charity.
The charity is not registered for VAT and consequently all costs include VAT Whe￿ applicable.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its
estimated useful life.
Buildings & improvements
50/0 on reducing balance
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.
Designated funds rep￿sent un￿stricted funds that have been set aside by the trustees for a
particular future purpose.
Restricted funds can only be used for particular ￿$trIcted purposes within the objects of the
charlty. Restrlctlons a￿Se when speclfied by the donor or when funds are ralsed for particular
restrirted purposes.
Page 8
continued...

BIDDENDEN VILLAGE HALLS
AND SPORTS commI￿EE
NOTES TO THE FINANCIAL STATEMENTS- ¢ontinued
FOR THE YEAR ENDED 31 MARCH 2024
ACCOUNTING POLICIES - continued
Fund accounting
Further explanation of the nature and purpose of each fund is included in the notes to the financial
statements.
Grant income recognition
Grant income has been recognised under the perfomiance model.
Grants that do not specify any future performance-related conditions are recorded when the grant
proceeds are received or receivable. Any grant that imposes specified future performance-related
conditions is recognised only when the performance-related conditions are met. Grants received
before the revenue recognition criteria are satisfied are recognised as a liability
INVESTMENT INCOME
2024
Deposit account interest
985
TRUSTEES, REMUNERATION AND BENEFITS
There were no trustees, remuneration or other benefits for the year ended 31 March 2024 nor for
the year ended 31 March 2023.
Trustees, expenses
There were no trustees, expenses paid for the year ended 31 March 2024 nor for the year ende
31 March 2023.
STAFF COSTS
The average monthly number of employees during the year was as follows..
2024
Bookings and administration
No employees received emoluments in excess of £60,000.
COMPARATIVES FOR THE sfATEMENT OF FINANCIAL AcfivITIES
Unrestritted
fund
Restrirted
funds
Total
funds
INCOME AND ENDOWMENTS FROM
Donations and grants
5,249
26,000
31,249
Charitable activities
Property & halls management
Bowls Club
Squash Club
Tennis Club
28,581
28,581
840
2,580
2,181
840
2,580
2, 181
Investment income
150
150
Total
33,980
31,601
65,581
EXpEND￿uRE ON
Page 9
continued...

BIDDENDEN VILLAGE HALLS
AND SPORTS commI￿EE
NOTES TO THE FINANCIAL STATEMENTS- continued
FOR THE YEAR ENDED 31 MARCH 2024
COMPARATIVES FOR THE STATEMENT OF FINANCIAL AcrivrriES - continued
Unrestricted
estricted
fund
funds
Total
funds
Charitable activities
Property & halls management
Bowls Club
Squash Club
32,378
33,215
4,045
1,166
65,593
4,045
1, 166
Other
734
734
Total
33,112
38,426
71,538
NET INCOMEI(EXPENDITURE)
Transfers between funds
868
(4,2151
(6,825)
4,215
{5,957)
Net movement In funds
(3,347)
(2,610)
{5,957)
RECONCILIATION OF FUNDS
Total funds brought forward
51,608
27,917
79,525
TOTAL FUNDS CARRIED FORWARD
48,261
25,307
73,568
The information shown above reflects the prior year comparatives figures split between
Unrestricted and Restricted Funds for the amounts shown Dn the Statement of Financial Activities
on page 6.
TANGIBLE FIXED ASSETS
Building5
& improvernents
COST
At l April 2023 and 31 March 2024
39,028
DEPRECIATION
At l April 2023
Charge for year
27,536
575
At 31 March 2024
28,111
NET BOOK VALUE
At 31 March 2024
10,917
At 31 March 2023
IV92
The freehold land owned by the charity was acquired as a gift more than 20 years ago and
therefore has no cost. This comprises the original Village Hall and the new Village Hall.
The
insured value of the buildings is in the region of £730,000.
The Pavilion (Changing Rooms and Squash Courts) and the Tennis Courts, are Subject to leases
dated 4 August 1997 running to 5 May 2026, renewable for a further 21 years thereinafter. The
rent is Spence per annum, if demanded.
The Bowls facilities are subject to a lease dated 10 August 1999 and running to 5 May 2026,
renewable for a further 21 years thereinafter. The rent is spence per annum, if demanded.
Page 10
continued...

BIDDENDEN VILLAGE HALLS
AND SPORTS commI￿EE
NOTES TO THE FINANCIAL STATEMENTS- continued
FOR THE YEAR ENDED 31 MARCH 2024
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024
Other debtors
5,131
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024
Other creditors
2,702
10. MOVEMENT IN FUNDS
Net
movement
In funds
At
3113124
At 114123
Unrestrlrted funds
General fund
48,261
(5,359)
42,902
Restrlrted funds
Tennis Club
Squash Club
Bowls Club
13,555
11,169
583
(828)
234
{30)
12,727
11,403
553
25,307
(624)
24,683
TOTAL FUNDS
73,568
(5,983)
67,585
Net movement in funds, included in the above are as follows..
Incoming
resources
Resources
expended
Movement
in funds
Unrestrirted funds
General fund
32,850
{38,209)
(5,359)
Restrirted funds
Tennis Club
Squash Club
Bowls Club
2,402
2,841
925
[3,230)
[2,607)
(955)
1828)
234
(30)
6,168
(6,792)
(624)
TOTAL FUNDS
39,018
{45,001)
(5,983)
Page 11
continued...

BIDDENDEN VILLAGE HALLS
AND SPORTS commI￿EE
NOTES TO THE FINANCIAL STATEMENTS- ¢ontinued
FOR THE YEAR ENDED 31 MARCH 2024
io.
MOVEMENT IN FUNDS- continued
Comparatives for movement in funds
Net
movement
in funds
Transfers
between
funds
At
3113/23
At 114122
Unrestricted funds
General fund
51,608
868
(4,215)
48,261
Restricted funds
Tennis Club
Squash Club
Bowls Club
Windows
11,374
9,755
3,788
3,000
2,181
1,414
13,2051
17,2151
13,555
11,169
583
4,215
27,917
16,8251
4,215
25,307
TOTAL FUNDS
79,525
15,9571
73,568
Comparative net movement in funds, included in the above are as follows..
Incoming
resources
Resources
expended
Movement
in funds
Unrestricted funds
General fund
33,980
(33,112)
868
Restricted funds
Tennis Club
Squash Club
Bowls Club
Windows
2,181
2,580
2,181
1,414
(3,205)
(7,215)
(1,166)
(4,045)
(33,215)
26,000
31,601
(38,426)
(6,825)
TOTAL FUNDS
65,581
(71,538)
(5,957)
Restricted funds represent amounts received fmm each of the Bowls Club, Squash Club and Tennis
Club by way of an agreed rent charge. Maintenance of each Club's property is met from these
funds.
The trustees deem these to be Preserved Funds for the benefit of the Clubs who have paid over the
money. In this regard, they are considered Restricted Funds as they can be used for no other
purpose without the express permission of the Club concerned.
A restricted fund was created during 2021122 for the replacement of the hall windows and includes
grants received for this project. These funds have been spent in the year.
Page 12
continued...

BIDDENDEN VILLAGE HALLS
AND SPORTS commI￿EE
NOTES TO THE FINANCIAL STATEMENTS- continued
FOR THE YEAR ENDED 31 MARCH 2024
11. RELATED PARTY DISCLOSURES
There were nD related party transactions for the year ended 31 March 2024.
12. ULTIMATE CONTROLLING PARTY
The charity is controlled by the Board of Trustees.
Page 13