Charity Re8iSter¢d Number: 302724 CROCI(ENHILL VILLAGE HALL REPORT AND FINANCIAL sfATEMENTS FOR THE YEAR ENDED 31sr JANUARY 2024
CROCKENHILL VILLAGE HALL REPORT AND FINANCIAL STATEMEKrs FOR THE YEAR ENDED 31ST JANUARY 2024 CONTENTS Tntee$. Report Independent examiners. report to the trnstees SÉatsment of Financial Acttvities Balance Sheet Notes to the financial statements 9-LO Detsiled income Bnd eXPdItUre account
CROCKENHILL VILLAGE HALL REPORT AND FINANCIAL sfATEMENrs FOR THE YEAR ENDED 31ST JANUARY 2024 Executive Committee amd Trustees: Trustee and ¢hair. TTUStees: Ruth Fluin-Hwdy Susan Mirkovic Sasha Coving1 Trevor John White Petrina Jones Margaret Hirsch Mark Pt Shtrley Abbott Regh¢ered O(Ike: Cro¢kenhill Vill¢ Hall Sione5 Cn)ss RoAd Crockerthill Kent BK8 8LT Aceountsnts Pearc¢ Accounts Consultancy Smii¢es 58 Sermon Drive Swanley Kent BR8 71fT
Pag¢ I CROCKENHILL VILLAGE HALL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST JANUARY 2024 TRUSTEE'S REPORT The Trusttts present their •nnuat report with fi[Wl•l ststem¢nts of the tharithble company for the year end 3 Isl January 2024. LEGAL STATUS crkenhIl1 Village Hall is a regisiered ¢h4rity and i$ governed by its de¢l•rion of tntst dated l March 1960 as amended by a scheme dated 25th Mar¢h 1998 and *$ Mded by resolulion dat¢d 21• April 2011. Trustetj The members of the executiv¢ committ¢¢ in olTK¢ durin8 the year were: Trustee and chair: Ruth Fluin•Hardy Trustees: Iris Waterton Susan Mirkovic S&sh4 Coyington Trevor John While P¢tyina Jones Mar8aret Hirsch Mark Pike Shirley Abbott OBJECTIVES AND ACTIVITIES The Villa8e Hall is held in trusi for the use of the inhabithnts of Cro¢kenhill and the neighbourhood without distinction of sex or of poliliol reli8ious or other opinifms and in particular for use for meetin8$ l¢¢tur¢$ and classes and for other forn of re¢reation and Seisure-iime o¢¢uwion with the objed of improving th¢ ¢ondition$ of life for the said inhabitants. The administralion is carried out by TTUt¢s under th¢ ¢ons¢ityi¢d r¢gisi¢r¢d ¢hority.' Cro¢k¢nhill Vill88e H811 Mana8em¢n¢ Comrnillee. The Tws¢¢¢s ensure thai the building 1$ fil for purpx and tha¢ suffi¢ient funds are rnised io mainthin li for public benefit. The trustees confirni the Chartry Commission's 8uidance on public benefit (section 17(5) of the 2011 Charities Act) has been considered in deciding which activities the charity should undertake. INVESTMENT POLICY Crockenhill Villa8e Hall Managemeni Commillee continue io set aside a eash reseNe in the chariry deposit bank Accouni fclr its intended use as detailed in ihe reserves policy leavin8 $uITicient funds in ihe current account to meet day io day nttds. This policy is reviewed annually and to be amended to incorporate investment opportunities outside of its exisiing banking arrangements, if substantial surplus funds were over £25.000.00 {tweThty-five thousand pounds). RESERVES POLICY Crockenhill Village Hall Management Committee strive to maintain. at all times. a cash rtserve of a minimum of £12.500.00 (twelve thousand five hundred pounds). to rneet six months of expenditure and cover any dip in ineome, unplanned repair or maintenan¢e and rtpl#¢¢m¢nt of equipm¢nt #nd filture it provides to hirers. This policy is reviewed onnually to en$ure that ihe reserve amount is suificient and achievable.
Page 2 CROCKENHILL VILLACE HALL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST JANUARY 2024 (Contlttued) RISKS The ¢harity has assessed the risks to whi¢h it is exposed and h&s iaken steps to mitigate those risks. The main risk$ fa¢ed by the Charity are in respect of maintsining fijnding levels in order continue with the present level of servi¢es. REPORT OF THE CHAIR The villag¢ hall has had a great year and once again played host to community evenls such the produce show and harvest fayre, live screening lhe Coronation of King Charles 111 and on ofternoon ¢¢4 ev¢nt in honour of retiring trustee Diane Davi5. The outdoor arell benefitted from a generou5 donation from Asd which enabled the preychool to improve the children'5 Outdoor play garden area. The TTU5t¢e5, with support from a village ¢onting¢n¢, added a p4thwoy af the rear of the garden. This improves safety as parents dropping children off to pres¢hool no longer have lo navigate manoeuvring vehi¢le$ in the car paTk. The trees on the grass areas were all treaied lo a decent hair¢ui. iidying up and improving the overall ouidoor appearan¢e. A smoking shelter was purchased and erK¢ed ai the rear of the building alongside the Car park entran¢e. The $hel¢w was provided io discoura8e smokers from 8tsndin8 under the opening windows alongside the veranda entrance. Sometimes big projects have to be undertaken io improve safety and brin8 the hall up io curreni s¢andard$! These thin85 ¢osk but the Trustees decided li was worth ts¢kling rising ener8y costs by investin8 in LED lighting throughout the building with the added benefit of moiion sensors wired inio the toilets and siornge cupboards. No more lights accidently left on overni8htl Quotes have been received to insulate the loft 5pa¢e to make us more ener8y efficient and we are wailing on a stort date. Addiilonally, a Ilre and smoke alami deie¢iion system has been installed throughoui lh¢ entire buildin8, includin8 the heriiage room, parish ¢oun¢il offic¢. village hall otrice and attic space. The Parish Council kindly completed the upgrade by replacing the door thai ¢onneets ihe bar to the council office with a fire regulated one. The Trusiees and the FundrAisin8 Committee are supported by 8 great team of staff who work well together to ensure that the hall is clean. tidy and available for the residents and a variety of activity groups to use. Sadly* Tony Hor51ey StePd down a Trust¢¢ but coniinu¢$ to offer his support through live reeDing ¢v¢nts and is Iways on hand to a5SiSt with website matters. Crockenhill Villa8¢ Hall Mana8ement Committee 1$ a re8iSter¢d ¢hority. 8el up to ensur¢ th¢ smooth rynning of the village hall for the benefit of the community it represents. It meets once a month and is made up of 8 dedicated 8roup of volunteers that sign up to be Trustees and give their lim¢ willingly io make sure that th¢ h811 is looked after and fit for purpose. A variety of skills are needed such as HR, IT. h¢alth and sof¢ty, 811 nece$$9ry to keep thing5 ticking over. If you'd like to help OUL then please 8et in louch- You will be most welcome. Finally, and 1¢ goes withoui sayin8 that w¢ couldn't do any of it without the support from so many people thai hlre the Hall. make donations, otTer a bit of DIY and attend events.- THANK YOU - it is very much appreciE4ted. Ruth Fluin-Hardy (CHAIR)
Page 3 CROCKENHILL VILLAGE HALL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST JANUARY 2024 (Continued) TRUSTEES RESPONSIBILITIES The Trustees are responsible for Ppang finan¢ial statements for eaeh finaneial year which gives a true and fair view of the association's financial activities during the year and of its financial position at the end of the year. In preparing those fmancial statements the Twstee$ are required to: select 5Uitabl¢ policies and then apply them consistently. make judgements and estimate5 that are reasonable and prudenL follow applicable accounting standards, subject to any matetial d¢PaTreS disclosed and ¢xp14ined in the accounL%. prepare the financial statements on the going ¢on¢ern basis unless it is inappropriate to presume that the charity will continue in business. The Truslees are responsible for keeping adequate accounting records that are sufficient to show and explain the charity'5 transactions and disclose with reasonable accuracy at any time its fmancial position and to enable them to ensure that the fmancial Statements Comply with the regulations made under the Charities Act. They are also responsible for safeguarding the as5¢15 of th¢ ¢harity and hence for t#king reasonable steps for the prevention and detection of fraud and other irre8ularitie5. APPROVAL ort was approved by the Truste¢5 on il-kn w- and signed. Ruth Fluin-Hardy
Page 4 INDEPENDENT EXAMINERS, REPORTTO THE TRUSIEES OF CROCKENHILL VILLAGE HALL FOR THE YEAR ENDED 31ST JANUARY 2024 We have exomined the fmaneial statements on pages 5 to 10. These financial statements have bttn prepared under the hisiorical cost convention and the accounttng policie5 Set out iherein. Respeetlve responslbllltles of the trustees #nd examiner The Trustees, responsibilities for preparing the Annual Report and the financial staiements in accordance with applicable law and United Kingdom A¢counliDg Standards are set out in the Statement of Twstees Responsibilities. The charity's Trusiees consider that an audit is not required ftir this year under se¢tion 144(2) of th¢ Chariiies Act 201 l and that an independent examination is needed. It is my responsibility ¢0: examine the a¢¢ouniS under section 145 of the 2011 Act to follow ihe procedures laid down in the General Directions given by the Charities Commi9sioner under section 14515Xb) of the 2011 Act.. and to sthie whether any peculiar matters have come to my Attention. Basls ofoplnlon My examination wa5 carried out in a¢¢ordan¢e wilh the General Dire¢lions given by ihe Charity Commission. An examination includes a review of ihe accouniiD8 records kept by the charity and a comparison of the Kcounts presented with those records. It also includes consideration of Bny unusual items or disclosures in the accounts. and the seekin8 of explona¢ions from you 8$ trnstee concerning any such matters. The procedure5 undertaken do not provide 011 the ¢vid¢nce that would be required in an audit and. consequently no opinion is giv¢n as to whether the a¢¢ouni$ preseni a 'true and fair view., Bnd the report is limikd to those matter5 Bet out in the sthtement below. Ind¢pendent examlner's Statement In connection with my examination. no matter has come to my attention.. whi¢h 8ives me r¢ason8ble cause to believe ihaL in any material respect, the requirements: (a) to keep aceouniin8 records in accordance with section 130 of the 2011 Act: and {b) to prepare accounts which accord with the a¢counlin8 record$ to comply wilh the accounting requirements of the 2011 Act have not been met. or to which, in my opinion. attention should be drawn in order io enable a proper understanding of ihe accounts to be rehed. Debbie Pearce Pearee aceounts consultsncy servi¢¢$ Chartered Certified Aceounlants 58 Sem)on Drive Swanley Kent BR8 7Frr Daied:18 April ao
Page 5 CROCKENHILL VILLAGE HALL STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST JANUARY 2024 31JtJgliU8ry2024 itriCted 3111 J8nu8ry 21123 Total Fllndj INCOMTNGRESOURC&S Investnttt ineort Activities forBenerntin8 fiJnd8 t*)nation$ Incornin8 resou¢9 from chwiLibJe activities 12 1¥64 1.129 25.881 785 29,134 TOTAL tNCOMING RESOURCFS 39.481 41,080 RFSOURCES EXPENDED Cost of generatin8 voluntary income Charitable aciiyities 4,135 43,025 $40 34,468 O)vemance co$t$ TOTALRESOURCES EXPENDED 47,7) 41.877 N¢1 in¢ornin8lout8oin8 resource5 18,219) Tolal fvnds brou8hi fonvard 17,412 18.209 Total funds carried forward 9,193 17.412 The Statement of Financial Activities includes all gains and losses in the year. All incoming and expended resource$ derive from continuing a¢iivities.
P4g¢ 6 CROCKENHILL VILLAGE HALL BALANCE SHEET FOR THE YEAR ENDED 31ST JANUARY 2(124 2024 2023 Debtors and prekmyments Cash at bank and tn hand 1235 10205 11,440 1729 17538 19267 CREDITORS: Amounts lIng due itbin one year 224 1,855 NET CURRENT A&SETS 17,412 TOTAL ASSETS LESS CURRENT LIABILrriES UnrestrKted funds Designated Fund {807) 7.412 ioooo and signed. Ruth Fluin-Hardy Trnstee
Poge 7 CROCKENHILL VILLAGE HALL NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST JANUARY 2024 ACCOUNTING POLICIES Basi$ of preparntion of finAnclal statements The Financial Statements are prepared tn accordance with Accounting and Reporting by Charities.. Statetngnt of Recommended Prn¢tice applicable to charities preparin8 Iheir accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) (effective l January 2015) (Charities SORP (FRSI 02)A the Financial Reporting Stsndard applicable in the UK and Republic of Ireland {FRS102). The charity meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially re¢o8nised at historical cost or transaction valu¢ unless otherwise stated in th¢ r¢levant accounting policy nol¢. GrAnts Revenue grants are credited to the Statement of Financial Activities on the earlier date of when they are received or when they are receivable. unless they relate to a specific future period, in which case they are included in creditors on the Balan¢e Sheet &s a grant r¢c¢ived in advance to be recognised in the future accounting period. Value Added Tax Value added tax is not recovernble by the charity and as such is included in the relevant costs in the Statement of Financial Activiti¢s. Restricted fund8 Restricted fvnds ar¢ to be u%d for th¢ purpos¢5 5p¢cifid by the donor. Expendilur¢ which meets these criteria is identified to the fund. All income has been ci&ssified unrestricted fun&s &s no restrictions are placed on income by th¢ Charity's donors. Unrestricted funds Unrestricted funds are grants, donations and other income received or generated for the objects of the charity without further specified purpose and are available as genernl funds Deslgnated futtds Designated funds are unrestricted funds set aside by the trustees for specifjc purposes. Llabllities Liabilities are recognised where a legal obligation lo trnnsfer economic benefit exists.
Pa8e 8 CROCKENHILL VILLAGE HALL NOTES TO THE FINANCIAL STATEMEMrs FOR THE YEAR ENDED 31sr JANUARY 2024 STAFF COSTS The average number of employees during the pwiod was 3 (2023- 2.5). TRUSTEE REMUNERATION AND EXPENSES No remunerntion wa5 paid to the tru5tee5 during the wiod. expenses reimbursed to TTUStees durin8 the year w¢r¢'. Trevor WThite Iri5 Waterton Margaret Hirs¢h IrAI.51 29.70 282.13 DEBTORS 2024 2023 Hall hire debiord Prepayments 235 1.404 CREDITORS: Amounts fallin8 due within one year 2024 2023 Accrnals Hall hire deposits held I,OT2 480
Page 9 CROCKENHILL VILLAGE HALL INCOMB AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 JANUARY 2024 COME 20 2023 Ad-ho¢OfteOff HiTe All Soub Chwch 10231 11087 BI8M Boywwe B005tfii 615 325 347 C4K prdl01 6J04 627 7.103 512 Guiiar Club 270 323 Hannah Ma5 439 Herit¥ Room Rent natabS 330 350 325 tLamingCknb iwtseAkyyttk. offi Scryixs 328 l.l67 129 103 71 Partsh Coundl Ei&arfdty Pvtsh Councti Orr 125 125 1.133 746 PilaÉe5 699 PolEin8Stai(XL Yio &xiay &4scov 568 621 126 132 ffs+15 Lw¢ 994 &)jo Dev&%iOK¢r8 Sxiai Club Mark 1,422 1315 297 Womans Institu 32 372 Doll•tions 8nd Grunts: PrtsdJoDI fjsrd 788 KiEdJcn refit R&G Celebrnion 50 Ad ho¢dotwkn) 341 224 Book Sak Fyrndr#l$lrng: 705 Motown Maw ABBA Tn1)e 1216 1140 B8rn Bin N1(S Casino Ni*1 Chrisim&% Dgn(¢ 3J52 2.836 1,936 638 974 Coronatlon Day F(xtr H8rnTh1es 88 1.800 648 Jubl& Events S13 Quiz Nts Rar¢ Nithts Wi8wmi Day Wlne Tgstkng 1,948 1.649 1.258 Tntu¢s¢ r¢ryivcd 107 12 1nswthJ ClM 356 TOTALINCOME 39A81 41.080
Pagelo CROCKENHILL VILLAGE HALL INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31ST JANUARY 2(J24 ptY4DrruRE 2024 2023 Furtdrising Costs: 70s Motown Magic Costs ABBA Tribute Costs 750 Barn Dance 651 Bingo Night Costs Casino Nighi Coronation Day Costs Four HaMnIeS Jubiiiee Events 1.746 1,619 1,652 105 PiMTr and Pn)Trfj Costs QuizNight Costs RAce Night Costs Wine Tastirtg Hll Runnlng Costs: Bu5ine5s RAtes 114 335 287 135 Cleaning Materiab Ckaning Salary Caretaking salary Decorating and RefvrbishnI Electrical Supply s Suppty Grass Cutting He8h and Safety Insurances 886 4770 1295 879 1106 1.674 I.7 2,084 1.255 550 288 2.106 1,281 14.868 1533 1.788 157 273 Licences 675 4.256 1.730 4,408 106 Property Mati)tenance Service A8reements SnHII Items of Other F4u4)ment Sundries Water Rates 202 210 65 210 W indow Cleaner Administr2tlon Cts: Computer E4)¢nses Administration Salaries T¢lephone and Broadband Printing. Postage and Stationery Training PayKJll Seryices GornanCe cts. mination Fee 979 521 5.308 739 309 4.914 659 534 36 282 600 TOTAL LKPNDURE 47.700 41077