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.
/continued on next page
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|
|---|---|---|---|---|---|---|---|
|||||||||
||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.
/continued on next page
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|
|---|---|---|---|
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|
|---|---|---|---|---|---|
## **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.