Charity Number:
302715
CHILHAM VILLAGE HALL MANAGEMENT COMMITTEE UNAUDITED REPORT AND ACCOUNTS FOR THE YEAR ENDED 30TH SEPTEMBER 2025
CHILHAM VILLAGE HALL MANAGEMENT COMMITTEE UNAUDITED REPORT AND ACCOUNTS FOR THE YEAR ENDED 30TH SEPTEMBER 2025
CHARITY NUMBER 302715 WORKING NAME Chilham Village Hall PRINCIPAL ADDRESS Chilham Castle Estate Maidstone Road Canterbury Kent CT4 8DB TRUSTEES Mary Burwell Chairman Michael Wall Secretary and Treasurer Justine Staley Zoe Martin INDEPENDENT EXAMINER E.B. Taylor 34 The Freedown St Margaret's-at-Cliffe Dover Kent CT15 6BD INDEX Page 1 - 2 Trustees' report 3 Independent examiner's report 4 Statement of financial activities 5 Balance sheet 6 - 10 Notes to the financial statements
Page 1.
CHILHAM VILLAGE HALL MANAGEMENT COMMITTEE TRUSTEES’ REPORT FOR THE YEAR ENDED 30TH SEPTEMBER 2025
Reference and administration
The names of trustees, the principal address and other administrative information has been shown on the previous page.
Structure, governance and management
The association was registered as a charity, number 302715 under the scheme dated 22nd September 1998 as amended by resolutions dated 11th August 2010 and 14th November 2012 and which replaced the previous scheme dated 20th July 1950.
Trustees are appointed by the management committee.
Objectives and activities
The principle objectives of the charity are to provide and maintain the village hall for use by the inhabitants of the village of Chilham and the surrounding area.
In following these objectives, the trustees have had regard to the guidance issued by the Charity Commission
Achievements and performance
The Hall is licensed for civil wedding ceremonies by the Ashford Borough Council.
The trustees continue to take all necessary steps to maintain the standards of maintenance that the building has attained so far.
Financial review
The charity experienced increased demand for hire this year for both wedding and other functions with hire income up 36% from the prior year (last year decrease of 10%). Operating expenses were consistent with last year and included further expenditure on the hall's electrical infrastructure.
The charity also spent capital funds of £1,970 on new fencing for the carpark. This meant the charity had a surplus of £18,394 for this year.
In the next year, the charity plans further refurbishment of the lighting and electrical infrastructure in the hall and painting of the hall's interior.
The Trustees constantly review the planning of future remedial work in the light of each item's urgency and the available funds.
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Page 2 CHILHAM VILLAGE HALL MANAGEMENT COMMITTEE TRUSTEES. REPORT CONTINUED FOR THE YEAR ENDED 30TH SEPTEMBER 2025 Rgservg Polic The Trustees malnlain a general reserve lo provide sufficient funds lo cover running costs for six months. No adjustment lo this reserve was considered necessary. The Trustees decided lo increase the Healer ReplaGemenl reserve lo £10,500 to allow for Inflation. Financial results As reported in the accompanying Slalemenl of Financsal Aclivilies, there was 8 surplus of Income over expendilure of £18,394. After deducting the transfer lo reserves. £17,894 has been added lo the surplus balance brought forward of £34.410 which gives £52,304 to carry forward. Signed on behalf f the Ir¢Jslees Mary Burwell - Chair on behalf of the Trustees January 2026
Page 4.
CHILHAM VILLAGE HALL MANAGEMENT COMMITTEE STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30TH SEPTEMBER 2025
| INCOMING RESOURCES Incoming resources from generated funds Voluntary income Activities for generating funds Investment income Incoming resources from charitable activities Total incoming resources RESOURCES EXPENDED Fundraising and trading costs Charitable activities Governance costs Total resources expended Net incoming/(outgoing) resources Transfer (to)/from General reserve Transfer (to)/from Heaters reserve Total funds brought forward Total funds carried forward |
Notes | 2025 Unrestricted Funds £ 0 0 1,368 60,581 61,949 0 43,305 250 43,555 18,394 0 (500) 34,410 52,304 |
2025 Restricted Funds £ 0 0 0 0 0 0 0 0 0 0 0 0 |
2025 Total £ 0 0 1,368 60,581 61,949 0 43,305 250 43,555 18,394 0 (500) 34,410 52,304 |
2024 Total £ 0 0 1,631 45,100 46,731 0 70,042 150 70,192 (23,461) (3,500) (415) 61,786 34,410 |
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| 3 4 |
Page 5. CHILHAM VILLAGE HALL MANAGEMENT COMMITTEE BALANCE SHEET ASAT 30TH SEPTEMBER 2025 2025 2025 Unrestricted Reslricled Funds Funds 2025 2024 Note5 Total Total FIXED ASSETS Tangible assets 1,475,550 0 1.475.550 1,475.550 CURRENT ASSETS Debtors and prepayments Cash at bank Total current assets 10 6.841 g8,189 105.030 6,841 98.189 105.030 2,334 82,107 84.441 LESS: CURRENT LIABILITIES Amounts due within one year 11 18.932 18,932 16,737 NET CURRENT ASSETS 86.098 86,098 67,704 TOTAL ASSETS LESS CURRENT LIABILITIES 1,561,648 0 1.561,648 1,543,254 NET ASSETS 1,561,648 0 1,561,648 1,543,254 FUNDS OF THE CHARITY Unreslricled funds 52.304 52.304 34,410 General reserve 12 20,844 20,844 20,844 Healer replacemènt reserve 12 10,500 10,500 10,000 Revaluation account 1,478,000 0 1.478,000 1,478,000 Total funds 1,561.648 0 1.561.648 1,543,254 Slgned on behalf of the Trustees M. Buywell - Chalrman Z3 January 2026
Page 6.
CHILHAM VILLAGE HALL MANAGEMENT COMMITTEE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH SEPTEMBER 2025
1 Basis of preparation
These accounts have been prepared on the basis of historic cost in accordance with the Statement of Recommended Practice: Accounting and Reporting for Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS102) issued on 16th July 2014, and with the Charities Act 2011.
2 Accounting policies
Incoming resources
Hire income is recognised at the time of hire.
Grants and other income are recognised at the time it is received by the Management Committee.
Hire deposits are returnable and are therefore not recognised in the SoFA.
Expenditure and liabilities are recognised in the SoFA as soon as there is a legal or constructive obligation committing the Management Committee to pay out resources.
Hall running costs include all costs incurred in operating and maintaining the Village Hall. Hall refurbishment costs include all costs incurred in replacing or upgrading the building structure, fittings and equipment in the Village Hall.
Administration costs are those expenses incurred in operation and administering the Charity.
Tangible fixed assets
Freehold property has been revalued in line with the Charity's insurance valuation carried out in 2014. The increase in value has been transferred to Revaluation Reserve.
Equipment is shown at it's original cost. All additions and replacements are written off in the SoFA when the costs are incurred.
Stocks
Stocks of consumables are considered to be negligible and are written off when purchased.
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Page 7.
CHILHAM VILLAGE HALL MANAGEMENT COMMITTEE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30TH SEPTEMBER 2025
| 3 4 |
2025 Unrestricted Funds £ Analysis of incoming resources Voluntary income Donations 0 Activities from generating funds Fund raising 0 Investment income Bank interest 1,368 Incoming resources from charitable activities Letting fees 60,581 Grants received 0 Other income 0 60,581 Analysis of resources expended Fundraising and trading costs Fund raising 0 Charitable activities Charitable activities 0 Hall running costs 36,730 Hall refurbishment costs 5,929 Administration costs 646 43,305 Governance costs Independent examiner's fee 250 |
2025 2025 Restricted Funds Total £ £ 0 0 0 0 0 1,368 0 60,581 0 0 0 0 0 60,581 0 0 0 0 0 36,730 0 5,929 0 646 0 43,305 0 250 |
2024 Total £ 0 0 1,631 45,100 0 0 45,100 0 0 40,761 28,553 728 70,042 150 |
|
|---|---|---|---|---|
Letting fees Grants received Other income Analysis of resources expended Fundraising and trading costs Fund raising Charitable activities Charitable activities Hall running costs Hall refurbishment costs Administration costs Governance costs Independent examiner's fee |
Page 8.
CHILHAM VILLAGE HALL MANAGEMENT COMMITTEE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30TH SEPTEMBER 2025
----- Start of picture text -----
2025 2024
£ £
5 Trustees' expenses
Number of trustees who were paid
expenses 1 3
Nature of expenses paid
Re-imbursement of out of pocket expenses:
for administration, postage and phone 8 8
for maintenance materials 182 206
for refurbishment equipment 0 2,960
for cleaning materials 0 698
for other expenses 370 951
560 4,823
6 Fees for examination of the accounts
Independent examiner's fee 250 150
7 Paid employees
Staff costs
Gross wages and salaries 16,526 15,804
Average number of full-time equivalent
employees in the year. 2 2
----- End of picture text -----
Chilham Village Hall Management committee makes no contributions to any pension fund (2024 - £nil)
8 Grant making
Chilham Village Hall Management committee have made no grants during the year ended 30th September 2025 (2024 - £nil)
Page 9.
CHILHAM VILLAGE HALL MANAGEMENT COMMITTEE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30TH SEPTEMBER 2025
£
£
9 Tangible fixed assets
| Valuation at 1st October 2024 Additions Revaluation Balance at 30th September 2025 Depreciation at 1st October 2024 Charge for year Adjustment on disposal Balance at 30th September 2025 W.D.V. at 30th September 2025 W.D.V. at 30th September 2024 |
Freehold land & buildings £ 1,475,000 0 0 1,475,000 0 0 0 0 1,475,000 1,475,000 |
Total £ £ £ 550 1,475,550 0 0 0 0 550 1,475,550 0 0 0 0 0 0 0 0 550 1,475,550 550 1,475,550 Fixtures, fittings and equipment |
|
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Tangible fixed assets have traditionally been shown at their original cost which occurred in excess of seventy years ago. A survey carried out by the Charity's insurers in 2014 suggested a valuation of £1,480.000 and the buildings are insured for that amount plus annual increments to take account of inflation. The trustees have therefore agreed that the valuation amount, less the £5,000 cost of property sold since 2014 is an appropriate valuation.
Page 10.
CHILHAM VILLAGE HALL MANAGEMENT COMMITTEE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30TH SEPTEMBER 2025
| 10 11 |
Debtors and prepayments Prepayments Creditors and accruals Sundry creditors Deposits for future hires |
2025 £ 6,841 6,841 939 17,993 18,932 |
2024 £ 2,334 2,334 650 16,087 16,737 |
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12 General reserve
The reserve was made up of an estimated six months' expenses, should there be an interruption of income.
It has been decided as expenses are in line with this reserve, it would not require any adjustment allocation this year
Heater replacement reserve
The Heater Replacement reserve was set up in 2014 to spread the cost of replacing heaters which at the time had an expected life of five years.
This reserve was increased by £550 this year to allow for inflation.
| Six month's expenses Heater replacement |
Balance at 30-9-2024 20,844 10,000 30,844 |
Paid in year 0 500 500 |
Adjustment in year 0 0 0 |
Balance at 30-9-2025 20,844 10,500 31,344 |
|
|---|---|---|---|---|---|
These two funds are considered to be Designated Funds.