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2024-12-31-accounts

BOROUGH GREEN VILLAGE HALL Trustees, Report and Flnallcial Statements Charlty number 302687 31 December 2024

31 I￿￿1024 Contents LegAI aDd Adllthdstrxtfve Detsib Trnstees Report for the year ended 31 De¢¢nJber 2024 IndqKndent Eiandner'i Report Statement of FI￿nCIal Acd Balance Sheet Not 7-10

CuthliAn Trustee The Official Receiver for Clwiti Mrs J Peirce Mr B Rawlins Mr D Pcirce Elected Elected CorrespoDdence Addre•9 47, ToL8ey Mead. Borough Gr￿ Kent TN15 8EJ Independent Ejwnlner Margaret Pretorius, Hillside House Gtavesend Road wrOtha￿ Sevenoaks, TN15 7JH BADkerd NatW¢st, 43 Swan StreeL Wes¢ Mallin& Kent ME19 6HF Charlty Number 302687 Chtynumber.. 302687 P¥1

Borou8b Green W￿lage Hall The trustecs have thc pleaw of submw theIrre￿)rt togetherwith the accounts f￿ the year ended 31 December 2024. under nurnb￿ 302687. The Management Comr0￿¢¢ is compnsed of three trustees elected at the Annual General Meettng, up to Six '￿]resentatIVe. tsuste¢s DOMI￿*d byvillage ￿anIs&ll0￿8 ph￿, where nece&sary. c¢>opted ttustees deemLxI or memb¢rs by the eleded and 'Yeprcscntativ¢" tn￿te￿. Any decisii)n to di8contsnue u8e with the tn￿1 deaL The ttvst Propertywas forn￿1 forthe purN)scs ofa village hall for the use ofthe inhabitants ofthc area of Bori)ugh Green arml tk immediate ￿]ghborh￿ withwt dis11r￿liOn of sw rac¢. political and religii)us or other ￿]￿LOnS and in Fwlicular for ￿ for meeting& Icctures aNI classes aNI for other fomL8 of recreatii)n ond leisure time occupMtson with the d)jecl of AmprovillgtFt c(xyJJ'ticL8 oflife forthe inhabitant& ongoing p)licy of the Tnth 1% to H￿1 in gcmxl C￿￿11(1￿ aryj in4rn the fa¢i]itscy off¢r&l for the benefit ofthe inhabilants. aTried out. FkwKlalRevlew Thc ruw￿1￿1 is £68.9¥)7 (2023 deficit £5.365). of the trust at theyearend is healthy, with total net &8setsof£233.l37 (2023 £164.230). How¢ver, the trustees consider 'free r￿erVeS. to be cash and investments and thts has i1￿reaSed from £113,677 in 2023 to £173,515 in 2024. It i8 the policy of the TTUStees, whereverpossible, to maintsin a minimum of at least a year's expenditurc ill free reserve8 plus a provision for unforese¢n future ClwRtynumber.' 3￿2687

Green Village Hall Ststements 31 Deeejnber 2024 RLskManagen￿nt However, tbe Iwll Wds given a ckan bill of health in 1999 by structural cllgine¢rs a￿1 th¢ sur4eyor who carried out the original survey has this year advised that while no further structwal survey is needed is exp￿￿1Ve butthe Hall is well able to meet suchcosts. Pulth Beneflt The Charities Act 2006 ('%he Act) now requires the Tn￿te¢S to report on how their activities meet the defjnition of ,￿liC bcnefit" Contai￿ within the definthon of cliaritabk pulpxe in Ihe ACL There are two keyprin¢iples ofpubb'c benefit wbich are: . PTinc4)le l . Then mu5tbe an identithk EK41cfit (xbc￿fits Prmc4Jk 2. Benefit mustbety) the public (Ta section ofthepub The identifjable benefit of the Borough Green Village Hall (Thhe Hall￿ is that it provides the community with three spaceg of varying size in which to carry out social and leisure pursuits. For example, the Hall is Used by 8 lod Amateur dran)8tiG8 S￿Iety, several clubs a￿1 Irgani8atiODS. also f(Y pnvate P￿1¢8. The hall is also available for small busincsw touse. Forexampk, the ball is used exte￿ive1Y bythe Caroline Clarc Sch(x)l of D￿eprovIdingaon¢e tuition toall ages. The use ofthe hall is not restricte4L Hirers of the Hall can be anyone overth¢ age of18 gn(L although the Charity was ¢st&blishe4J with the aim of providing a Hall to the inl)abitants of Borougb Green and the sum)unthDg are4 any personno matterwhere they live is entitledto hire anyofthethree spaces in the Hall. The TDJstees have to clwg¢ a fre forthe use of the Hall. This is beCa￿e the hall receives no income from donations or other volunt8ry fillmlrnising Sources. The aim ofthe fee cbarged is tocov¢r c(*ts and to set aside funds for future maintenance and upgradcs to the HalL The fee charged does not prevent those in povety from usingthe bal]. No paSrnE￿fits pnvatcly fron the ba]L' allthe Tn￿e£S areuydvolunteers andthe Hall has no employees. MrB￿￿11 47.TWMead TN15 8ET April. 2025 Charity number.. 302687

Boringb Gt¢¢n V71]age Hall I reportto the ttustees of Borou8h Green VillageHall (the Charity) ￿ Ihe accounts for the year ended 31 Decemb¢r2024, whicbare set out ollpag￿ 5 to 10. ch￿l￿S trusleu c(MLgid¢r thai an audit 18 n(rt requra fv this ￿ (uThler settion 43(2) of tk Cljanties Act 1993 (the Act), as arnended by $.28 of Chanties Act 21Y)6} a￿1 that an ]nde￿th examithon is needed. Itig myrespo￿LIaltyIO. (under swtion43(7)(b) ofthe Ac( as amended). aThl My examination w&8 carried out in acc4Ydw with Gcnernl Directiow given by the Ciwity Commwsion. Anexamination includes a r¢vicw ofthe accounting records kept by the charity and a comparison ofthc counts presented with th(K records. It 8L80 TtKhuks ¢0￿81derSt10n of any it¢n)s or disclosures in the accounts. and seeking explanations from the tr￿st¢eS concerning any such matters. The procedures undertaken do TK)t provid¢ all the evidence thatwould berequred in an audi4 and ¢onscquently I do not express an audit ￿1]n10n on the ac¢ounts. which gives me reasonablc cause to believe thal in any material respecL the trustees hav¢ not met the ffquirements toe￿sure that: pro)er aLwunting rec￿￿4 are kept (in accordaJK¢ with section 41 of the Act). a¢counts areprepared which agreewith the acc(￿ntIng rrfords and comply with the occountingrequiTements ofthe ACL or 2. to whKI4 inmy q)iniory atlentionshDukl Ixdtawn iniftst04xbkaptq)uuthBts*ofthe accounts to bereached Wrotham Sevettoaks TN15 7JH 17 AwiL 2025

fAJtb Gteth Village Ihll Statement of FIttand￿ Actlvltles Year ended 31 Dec¢mb¢r 2023 INCOMING RESOiJRCES 1.047 luerAttlDg T¢wurees ¢hrltabie aettltie4 Hail Fee Incom¢ Gr8n¢s Re¢£iv&bl¢ Othtt Jn¢¢)m¢ SI￿8 37.747 623 TOTAL INCOMING RESOURCLS 38.794 CO￿ of geD¢r#tlJw fiwdi Bor&ing Sw¢¢￿1 expeD8e4 2( Total c￿ts ofyn¢rAthI8 fimd• Ch*rltabie Aetlvl W#t¢r. refuse And Kwerage 1,818 1.677 9,491 16J49 7.887 1068 Light fftttd hcat Repkif#, Tenewals 9nd nwintrnan Cle￿]ng Depr￿j￿￿￿1 Printing. pcffjta8e ond wti( Professional 9.936 ioJA) 1938 3.424 TO¢￿ ¢hwlt•ble expendlt 43,899 TOTAL RESOURCES EXPEIYDFII 44,159 IYET SURPLUSI(DEFICITI -5J65 Total Funds firward 169.595 233,137 164.230 Cknitynutnber. 3026 P•8¢ 5

YUL8b Oreen ViU•ge Hall Tnwew Re¥tht and FmEncsol StsttmeoL4 BalxDce SI￿et AS At JI Dee•n)]xr 1024 2024 2023 FIXED ASSETS Tgngiblc Fixed Assds 51,1152 47,057 3,880 53.32A Invelttnakts I¥¢pa￿entS Cath llt and in h￿d 53J24 IWJ IN191 frfl.353 117.557 cRED￿)Rs. AmiAmts fallin8 io le$8 than (ffje > 181085 117,173 NET ASSETS 24137 164.230 Unrestrl¢ted Fun Ga)erai Fw 137 164,230 231137 164,230 Ch&ity nutmber.. 31ri Pg8e 6

Notes 1fmingpartofthefvmialslalana￿) l. Accounlfing Pollcles Basls of Preparation The fllwi¢ial statements are prepared in accordan¢e with the Statement of Recommended Practice Ateountlng Conventfion Ineomlng Resources All incom¢ is re¢ow8ed inthe statement of financial activities when the conditions forreceipt have been Donation8 are recognised in the Stateme￿ of fill8￿181 activities when the c88h Iw been received. Invatment Intom¢ Investment income represents monies earned on the Hall dwit acci1￿ and is accounted for when receivabk. Hall is entitled but whicb ha￿ not b¢¢ rxeived byd* year CTKI are in¢h￿ed in in¢omin8 resowc¢8 in the statement of fin￿1￿1 activities aThl sirn &8 thbtrxs in the ba]anc£ SI￿ Rettlyable been complied with. Where grant i￿Orne is receivd for an ass¢t which i¥ aL80 capitalis￿. the 8r8nt 1$ deferred and released kn the Stat¢m¢nt of Financial Activities on the same basis as the &8set to which it relates is charged to the Statement of FillaDcial Activitie5. D¢ferTed srant ititome is rwtijS￿ within creditors. (JMrtthE4bendlture Cbaritsble eX￿n￿'th j￿h￿Id8 all exPeth￿ directly rektedto the (bjects of the Hall aDJ the following.. Cl]aritynumbtr: 302687

Notrs (continued) l. Accounting Polldes (cl￿1￿￿￿) Tanglbk Flxed Assets TangiTrJle Fixed Assets are stated in th¢ Balance Sheet atcostph]s subsequent costs Capitalise￿ less depreciation. Dw¢ciatiOD on Furniture, Fixturt8 & FittiD8S and Freehold Improvements is clwged at 2￿/0 on a reducing balance basis. No depreciation is ¢harged on frechold properties. The Hall w&8 valued in FcbnwY2￿3 at £576,0(K) and it is the opinion ofthe T￿￿ that the value ofthe Hall does not Deed itiwairing. Funds discretion of th¢ Trustees in the furtherance of the objects of the Hall. I Investment Income 2024 2023 IDterat receivable on dcw6its N￿l0￿wide Bond 1,047 During the year, the total expenses reimbwsed to the Trustees amounted to £0 2024 (2023 £260) This represents the reimbursemenl of costs incurrd ID the firt1￿￿¢ of their duties &$ Th￿teeS and WAS paid to O (2016.1) Trust¢e. This is discl￿tAl on the face of the SOFA. 4. Net Incomlng knouree8 Net in¢oming re8ource8 aTC ststed aftercbargmg: 2023 Depreciation 4,089 2.068

Bor(yJ8b Gr￿1 VLllÈe Hall Tnt4 Rq)rKt atsd FiDaDckAI Statements Note8 (CODtinued) Tangible Flxed AJ8ets Bvildin Flttln As at l Jaauary 21)24 AdditioL4 Ai at 31 D¢¢ember 2024 784 59W5 J23 IJ9ffj02 59WS 4084 12223 110fj02 A¢¢umulated Depreclatlon AB at l January 2024 Cbarge for the year Ai at 31 De¢ember 2024 51.747 lJ62 2,021 53.709 A063 11,798 106 2,068 6S613 ii. Net Book VAllle Ai at 31 December 2024 5886 Al)63 319 51,1152 A8 at 31 De￿ll￿ 2023 38,784 425 47,057 Debtord 21ll4 Other Debtcffs 3,880 Hall lettiti8 fe 3.880 7. Investments Nationwide Dew&it $3J24 53,324 CtrltynumE¢r.' 3Tr2687

Br￿outs Grcat Villa8e Hau Notes (CODtinuuD Credhors: Amounts due kn less thn one ye4r 2023 AcLYtd8 iJio 1rt94 At Curmi )w 31-De¢-24 OlJ•v24 Current year Deferr￿ (k￿t Inc<qD¢ 9. Movement In Funds At Ex￿￿lture 31.D¢t.24 G¢ttcAI Fund 3&644 233,137 cb￿ltyn￿mber'. 3172687 Pa8e 10