## **WYE VILLAGE HALL & RECREATION GROUND CHARITY** ## **REPORT AND FINANCIAL STATEMENTS** **FOR THE YEAR ENDED** ## **31 DECEMBER 2025** **Charity Registration No. 302899** **WYE VILLAGE HALL AND RECREATION GROUND CHARITY – Registration No. 302899 Report and Financial Statements for the year ended 31 December 2025** ## **CONTENTS** **Page No.** REPORT of the TRUSTEES ........................................................................................................................................... 3 Reference & Administrative Details........................................................................................................................ 3 Structure ................................................................................................................................................................ 4 Governance and Management ............................................................................................................................... 4 Dissolution Clause .................................................................................................................................................. 4 Recruitment, induction and training of new trustees ............................................................................................. 5 Objectives and Activities ........................................................................................................................................ 5 Achievements and Performance in the Year .......................................................................................................... 6 Report from the Chair – Jo Rall ............................................................................................................................... 6 Hall Bookings Manager Report – Florence Coetzer ................................................................................................ 7 Fundraising ............................................................................................................................................................. 7 Financial Review ..................................................................................................................................................... 7 Reserves Policy ....................................................................................................................................................... 8 Statement of the Trustees’ Responsibilities ........................................................................................................... 8 INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES ............................................................................................ 9 STATEMENT OF FINANCIAL ACTIVITES – FOR THE YEAR ENDED 31 DECEMBER 2025 .............................................. 10 BALANCE SHEET AS AT 31 DECEMBER 2025 ............................................................................................................. 11 NOTES TO THE FINANCIAL STATEMENTS .................................................................................................................. 12 Page **2** of **16** **WYE VILLAGE HALL AND RECREATION GROUND CHARITY – Registration No. 302899 Report and Financial Statements for the year ended 31 December 2025** ## _REPORT of the TRUSTEES_ ## Reference & Administrative Details ## **Trustees** |**Trustees**|| |---|---| |**Name**|**Group/Society Affiliation**| |Joanna(Jo)Rall(Chair)|Parochial Church Council/Appointed Member| |Russell Cook(Vice-Chair)|Royal Airforce Association| |Debra Endacott(Treasurer)|Appointed Member| |Kim Stead(Secretary,appointed 16thApril 2025)|Appointed Member| |David Reece|Co-opted Member| |MaryStewart|Our Place Wye| |Hagan White|Wye Gardeners| |PennyHaynes|Wye with Hinxhill Parish Council| |John Mansfield|Wye Tennis Club| |Ruth Judge|Wye Scouts| |Pat Marsh|Wye with Hinxhill Parish Council| |Margaret Davies|Wye Arts| |Rose Williams(resigned 16thApril 2025)|Women’s Institute| |Diane Reece(Secretary,resigned 16thApril 2025)|Appointed Member| ||| **Charity Number** 302899 **Principal Address** Bridge Street Wye Ashford Kent TN25 5EA ## **Independent Examiner** Andy Gower 57 Oxenturn Road Wye Ashford TN25 5AY **Bank** Lloyds Bank PLC Page **3** of **16** **WYE VILLAGE HALL AND RECREATION GROUND CHARITY – Registration No. 302899 Report and Financial Statements for the year ended 31 December 2025** ## Structure The unincorporated charity is registered with the Charity Commission under number 302899. The Charity was established under a Vesting Deed dated 11[th] July 1977. The custodian trustee is the Wye with Hinxhill Parish Council. ## Governance and Management Three trustees are elected at the Annual General Meeting, two are appointed by the Parish Council, one is a coopted member and up to sixteen are appointed by not-for-profit user organisations. The charity has entered into a lease and a licence on the recreation grounds. Wye Tennis Club manages the five tennis courts and club house on the grounds under a seven-year lease commencing on 1[st] January 2016. This was renewed in January 2023 and, with the addition of the Padel Court, increased the lease rental income. In April 2014 a licence was granted to the Parish Council for the remainder of the recreation ground. Under the terms of the licence the Parish Council maintain responsibility for this area which contains a children’s play park and a multi-use games area and the playing field. ## Dissolution Clause Reference A. Charity Commission Scheme (Constitution) dated 11 July 1977. 1. Introduction. The 1977 Charity Commission Scheme establishing the governance of Wye Village Hall and Recreation Ground Charity (Reference A) does not contain a Dissolution Clause. On several occasions when seeking funds the Management Committee has been asked to provide such a document. The following Clause has been agreed by the Village Hall Management Committee and approved by Wye with Hinxhill Parish Council. 2. Management of the Charity. The lands and buildings of the Charity are vested in the Custodian Trustee, Wye with Hinxhill Parish Council. Day to day management of the Charity is undertaken by the Committee of Management as established under Reference A. 3. Dissolution. In the event that the Trustees resolve to dissolve the Charity, they must ensure that: - 1) **Assets and Liabilities.** All outstanding debts and liabilities of the charity shall be settled or provision made for their settlement. - 2) **Distribution of Remaining Assets.** Any remaining assets, after the satisfaction of debts and liabilities, shall not be distributed among the Trustees or members of the charity. Instead, in consultation with the Custodian Trustee, they shall be transferred to one or more charitable organizations having similar charitable purposes to those of _Wye Village Hall and Recreation Ground Charity_ , as determined by the Trustees at the time of dissolution. Preference shall be given to charities operating within the local community of Wye or the surrounding area. - 3) **Compliance with Charity Law.** The dissolution and distribution of assets shall be carried out in accordance with the requirements of the Charities Act 2011 and any other relevant legislation or guidance issued by the Charity Commission. - 4) **Notification.** The Trustees shall notify the Charity Commission of the dissolution and provide a final account of the charity’s assets and liabilities. Page **4** of **16** **WYE VILLAGE HALL AND RECREATION GROUND CHARITY – Registration No. 302899 Report and Financial Statements for the year ended 31 December 2025** ## Recruitment, induction and training of new trustees Prospective trustees are introduced to the charity and speak to existing trustees to understand the role. If they are interested in taking this further, they are invited to observe a trustee meeting, followed by an informal meeting with the Chair. They are provided with an information pack about the Charity and the responsibilities of being a trustee, which they take away to peruse. If they decide to become a trustee, they are co-opted on to the management committee by being proposed and seconded by existing trustees at the next meeting. New trustees are inducted into the organisation through conversations with the Chair and trustees, visits to the hall and are given relevant background information about the charity. The induction process is designed to ensure that they fully understand their roles and responsibilities as well as the objectives, activities and ethos of the charity. ## Objectives and Activities The object of the Charity is to provide, or assist in the provision of, facilities for recreation or other leisure-time occupation, for the inhabitants of Wye and the neighbourhood thereof. The facilities are provided in the interests of social welfare with the object of improving the conditions of life for the said inhabitants. The Charity manages the Village Hall facilities, which comprise: Large hall with full kitchen facilities, patio and enclosed garden Small Hall with full kitchen facilities, patio and enclosed garden Small Meeting Room – coffee making facilities (the sliding partition may be opened to provide an inviting reception area for large parties in the Large Hall) Pavilion with coffee making facilities and a veranda with views over the Recreation Ground Car Parking facilities The halls are hired out for private, one-off functions and for regular/semi regular use mainly by not-for-profit organisations that are providing a service to the local community. The organisations making regular use of the halls includes the following: Wye Under Fives Preschool, Wye Under Fives Parent and Toddler Group, various Pilates groups, various Crafts groups, Musika, MG Dance, Our Place Community Lunch, Wye Bridge Club, U3A Bridge & U3A Book Group, 2nd Wye Scouts (All sections), Wye Table Tennis, RAF Assoc, Wye Gardener’s Society, Wye Arts, Wye Village Community Choir, Sungate workshops, The Squirrels Home Education Group & The Sophrology Academy. The five tennis courts and a padel court on the recreation ground are managed by Wye Tennis Club in accordance with a licence that ensures access to the courts by non-members of the club. There is also a small play park on the recreation ground with equipment suitable for children up to the age of about eight. The play park is open 24 hours a day throughout the year. In 2014 a multi-use games area (MUGA) was built on the recreation ground. This games court can be used for netball, football, basketball etc. The recreation ground is now managed by the Parish Council in accordance with a licence granted in April 2014. The Charity’s activities clearly provide identifiable public benefits for the community related to the Charity’s aims. Trustees have read the guidance on public benefit issued by the Charity Commission. All the Charity trustees are volunteers, all but three of whom are appointed by voluntary community groups in Wye. The chair, treasurer and secretary are elected trustees who serve in a voluntary capacity. The Charity employs a Hall Manager and contracts a cleaner however, without the extensive contribution of volunteers, could not function. Page **5** of **16** **WYE VILLAGE HALL AND RECREATION GROUND CHARITY – Registration No. 302899 Report and Financial Statements for the year ended 31 December 2025** ## Achievements and Performance in the Year ## Report from the Chair – Jo Rall At the start of 2025 we said farewell to our wonderful Hall Manager, Justine Haskell, who had been a valued part of our team for many years. We are deeply grateful for her quiet resilience during a period of major change at the Village Hall, especially throughout our refurbishment and the challenges of the Covid-19 pandemic. We wish her every success for the future. Following her departure, we received a number of applications for the post and interviewed four strong candidates. Although our first-choice candidate initially accepted the role, she soon informed us that she was unable to take it up. We then offered the position to our second-choice candidate—who had not been offered initially as this would not have been her sole job—but she too reluctantly declined. Faced with this unexpected situation, we made the difficult decision to cover the role temporarily using the combined expertise of myself and our Treasurer, Debra Endacott. This short period proved invaluable, giving us the opportunity to reassess the requirements of the role as we began a second round of advertising. It also helped the committee gain a much clearer understanding of the strengths and challenges of the post. During this time, several of our finance and booking systems were updated and streamlined. However, it also became clear that the Village Hall could not operate sustainably in the long term without a dedicated Booking Manager. Fortunately, at this point our second candidate, Florence Coetzer, contacted us to say that her circumstances had changed and she was now able to take up the post. The Committee was delighted, and Florence began her role on 3rd March. Florence has truly hit the ground running. She has mastered our booking and finance systems with impressive speed and has made an excellent impression on our users. During the year we made the decision to adjust some of our charges for new one-off users and to bring forward our full review of all hall rates. This early reassessment ensured that our regular users had plenty of notice before any changes took effect. This meant Florence was often working with several different rates simultaneously— something that has since been rationalised as of January 2026. Throughout this period, she demonstrated remarkable skill in managing these complexities while maintaining positive relationships with our users. Two key factors led to the decision to change rates mid-year. First, we received an unexpected £8,000 bill for urgent electrical work. Second, our financial reserves had dipped below our target level of £30,000, and we needed to take sensible steps to rebuild them. In reviewing the charges of other Village Halls of a similar size, it also became clear that our rates were out of line with comparable venues and did not reflect the differences between our own halls. These adjustments help us remain financially secure while continuing to offer well-maintained, high-quality facilities for the whole community. When the Large Hall boiler then failed during the year, Florence took on the task of obtaining quotes for a replacement. She also coordinated the repainting of the Large Hall to coincide with the boiler works, ensuring minimal disruption to our users. She has quickly become a highly valued member of the team. The year had begun on a less positive note with an altercation at the Hall on New Year’s Eve, which resulted in the police being called. After careful consideration, the Committee decided that the halls would no longer be available Page **6** of **16** **WYE VILLAGE HALL AND RECREATION GROUND CHARITY – Registration No. 302899 Report and Financial Statements for the year ended 31 December 2025** for hire on New Year’s Eve, as the risk of further incidents and the potential disturbance to our neighbours was too great. On a brighter note, 2025 also saw us explore the installation of solar panels in earnest. David Reece led this project with great dedication. After reviewing several proposals, David was able to secure funding that allowed the installation to proceed at no cost to the Village Hall. The project was successfully completed in February 2026. ## Hall Bookings Manager Report – Florence Coetzer It has been another busy 12 months at Wye Village Hall which has seen a great deal of improvement and investment across the site, not least, the installation of 62 solar panels on the Large Hall roof to make the space more environmentally friendly, (which was led and phenomenally fundraised by our Trustee David Reece), which whilst looking to provide long term sustainability, will also bring an immediate improvement to our energy costs (which have been ever increasing), which is something the site, users and wider community will benefit from ad infinitum. The large hall also benefited from a complete redecoration back in August 2025 which has done a great deal to refresh and rejuvenate the space. We have welcomed several new regular users, and it is gratifying to see these small, independent groups start to thrive and grow, as well as see new and returning bookings for one-off events and parties, ranging from christenings, wedding receptions, birthday parties (celebrating 1st’s all the way to 70th’s), wedding anniversaries and family meetings as well as professional groups using our space for their meetings and training courses. I have now been in post as Manager for just over a year, taking this time to settle into my role and all that it encompasses and taking the time to get to know our wonderfully diverse range of regular users and groups. I am very grateful to our Chairwoman and Treasurer, Jo Rall and Debra Endacott for their amazing support and guidance throughout the past 12 months. It has been a privilege to witness first-hand what wonderful work all the Hall Trustees do, and their consistent commitment to maintain and improve the halls and recreational ground as a thriving community space. I look forward to continuing and developing my role and seeing more of this exciting work throughout 2026. ## Fundraising The Charity’s principal sources of regular funds comprise hire fees from the letting of the Reece Pavilion, Small Hall, Large Hall and Meeting Room. Total donations of £5,095 were received to support unexpected costs. Significant donations were from Wye Tennis Club £3,000 and the Wye Scarecrow exhibition £1,792. Grants totalling £32,075 were received for the Solar Panel project, with installation in February 2026. ## Financial Review There was a 14% increase in lettings income in 2025 to £59,536 (2024: £52,182). This was due to a combination of two fee increases during the year and increased hall use. There were a total of 140 different organisations/persons who used the Village Halls in 2025. Total unrestricted income increased to £65,473 in 2025 (2024: £57,503), primarily due to letting income as stated above. Total unrestricted costs increased to £92,689 in 2025 (2024: £89,694) primarily due to repairs and maintenance and increased renumeration for the new hall manager. The costs include unrestricted designated costs of £28,153 representing depreciation. The transfer of £2,591 between unrestricted funds represents the value of the new boiler as a fixed asset. Page **7** of **16** **WYE VILLAGE HALL AND RECREATION GROUND CHARITY – Registration No. 302899 Report and Financial Statements for the year ended 31 December 2025** Unrestricted cash at bank decreased to £32,620 in 2025 (2024: £34,456). This was primarily due to the unrestricted general fund net movement loss of £1,654. ## Reserves Policy The Trustees’ policy is to maintain a level of reserves which will provide a stable base for its continuing activities whilst at the same time ensuring that funds are not unnecessarily accumulated. The reserves policy has been reviewed by the Trustees, and they have concluded that the free reserve should be £30,000. This will ensure that loan repayments can be made, and the charity can continue to keep the halls and recreation ground in good order. The Trustees approved this value at their meeting in November 2025. If the charity is unable to generate letting or grant income, the charity will be able to pay insurance, utility, maintenance, and other fixed costs for a period of at least a year. At the end of 2025 our free reserve was £26,955 (2024: £28,609). This is below our target and was due to the urgent need to replace the large village hall boiler in July. The trustees will continue to monitor reserves to ensure they remain adequate but not excessive. To meet the target £30,000 free reserve, we have increased our hire fees across all our facilities for 2026 and will continue to monitor these versus other similar local village halls. We have also taken action to reduce costs in 2026. Solar Panels will be installed and broadband moved to another supplier. ## Statement of the Trustees’ Responsibilities The Trustees are responsible for preparing the financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the income and expenditure of the charity for that period. In preparing those financial statements, the Trustees are required to: - select suitable accounting policies and then apply them consistently; - observe the methods and principles in the Charities SORP; - make judgements and estimates that are reasonable and prudent; - state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; - prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business. The Trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 2011. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud or other irregularities. The trustees meet quarterly and review the management accounts, fundraising forecast and cashflow analysis. The trustees believe that the charity is a going concern and for this reason, the going concern basis for the preparation of the financial statements is considered valid. Approved by the Trustees 15th April 2026 and signed on their behalf by: ………………………………………………………….. Jo Rall, Chair Page **8** of **16** **WYE VILLAGE HALL AND RECREATION GROUND CHARITY – Registration No. 302899 Report and Financial Statements for the year ended 31 December 2025** ## _INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES_ This report on the financial statements of the Charity for the year ended 31 December 2025, which are set out on pages 10 to 16, is in respect of an examination carried out in accordance with the Charities Act 2011 (‘the 2011 Act’). ## **Respective Responsibilities of Trustees & Examiner** As Trustees of the Charity, you are responsible for the preparation of the financial statements. You consider that the audit requirement of the Regulations and section 144(2) of the 2011 Act does not apply and that an independent examination is needed. It is my responsibility to: - examine the accounts under section 145 of the 2011 Act; - to follow the procedures laid down in the General Directions given by the Charity Commission (under section 145 (5) (b) of the 2011 Act); and - to state whether particular matters have come to my attention. My work has been undertaken so that I might state to the Trustees those matters I am required to state to them in an independent examiner’s report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the Charity Trustees, as a body, for my work, for this report or for the opinions I have formed. ## **Basis of Independent Examiner’s Report** My examination was carried out in accordance with the General Directions given by the Charity Commission under section s.145(5)(b) of the 2011 Act. That examination includes a review of the accounting records kept by the Trustees and a comparison of the accounts with those records. It also includes considering any unusual items or disclosures in the accounts and seeking explanations from you as Trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts and consequently no opinion is given as to whether the accounts present a ‘true and fair’ view and the report is limited to those matters set out in the statement below. ## **Independent Examiner’s Statement** In connection with my examination, no matter has come to my attention: 1. which gives me reasonable cause to believe that in any material respect the requirements - to keep accounting records in accordance with section 130 of the 2011 Act, and - to prepare accounts, which accord with the accounting records and comply with the requirements of the 2011 Act and the Regulations have not been met: or 2. to which in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. 15/04/2026 Date Page **9** of **16** **WYE VILLAGE HALL AND RECREATION GROUND CHARITY – Registration No. 302899 Report and Financial Statements for the year ended 31 December 2025** _STATEMENT OF FINANCIAL ACTIVITES – FOR THE YEAR ENDED 31 DECEMBER 2025_ The Restricted funds for 2025 represent grants received for the installation of Solar Panels, storage batteries and associated expenses, primarily in February 2026. All transactions are derived from continuing activities. All recognised gains and losses are included in the Statement of Financial Activities. The notes on pages 12 to 16 form part of these financial statements. Page **10** of **16** **WYE VILLAGE HALL AND RECREATION GROUND CHARITY – Registration No. 302899 Report and Financial Statements for the year ended 31 December 2025** ## _BALANCE SHEET AS AT 31 DECEMBER 2025_ The notes on pages 12 to 16 form part of these financial statements Approved by the Board of Trustees on 15[th] April 2026 and signed on their behalf: ________________________________________________ Jo Rall, Chair Page **11** of **16** **WYE VILLAGE HALL AND RECREATION GROUND CHARITY – Registration No. 302899 Report and Financial Statements for the year ended 31 December 2025** ## _NOTES TO THE FINANCIAL STATEMENTS_ ## **1. Accounting Policies** A summary of the principal accounting policies adopted, judgements and key sources of estimation uncertainty in the preparation of the accounts are laid out below. ## 1.1. **Basis of accounting** These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant accounting policies below or the notes to these accounts. The accounts have been prepared in accordance with: - The Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102). - And the Charities Act 2011. The charity constitutes a public benefit entity as defined by FRS 102. The accounts are presented in sterling and are rounded to the nearest pound. ## 1.2. **Assessment of going concern** The trustees have assessed whether the use of the going concern assumption is appropriate in preparing these accounts. The trustees have made this assessment in respect to a period of one year from the date of approval of these accounts. During 2025 the charity’s unrestricted cash position reduced from £34,456 to £32,620. Total net assets reduced from £28,609 to £26,955. This is below the free reserve target of the charity £30,000. This was due to the urgent need to replace the large village hall boiler in July, total cost £5,220. The same target of £30,000 was agreed when setting the 2026 budget. The budget included a reduction in costs due to the Solar Panel project and changing the broadband contract, in conjunction with an increase in fees. This gives the trustees confidence that the charity is a going concern. ## 1.3. **Critical accounting estimates and areas of judgement** Preparation of the accounts requires the trustees and management to make significant judgements and estimates. The items in the accounts where these judgements and estimates have been made include estimating the useful economic life of tangible fixed assets. ## 1.4. **Income** All income is included in the statement of financial activities when the charity is entitled to the income, receipt is probable, and the amount can be quantified with reasonable accuracy. The following specific policies are applied to particular categories of income: - Donations are recognised as income when receivable. Grants and legacies accounted for as soon as notified of legal entitlement and the amount due. Funds raised by fundraising events are accounted for gross. - Investment income is accounted for in the period in which the charity is entitled to receipt. - Donated Services and facilities are included at the value to the charity where this can be quantified. The value of services provided by volunteers has not been included in these accounts. Page **12** of **16** **WYE VILLAGE HALL AND RECREATION GROUND CHARITY – Registration No. 302899 Report and Financial Statements for the year ended 31 December 2025** ## 1.5. **Expenditure** Expenditure is recognised on an accruals basis as a liability is incurred. Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them. All costs are allocated between the expenditure categories in the statement of financial activities based on the use of the resource. Governance costs are included with support costs. ## 1.6. **Assets and Liabilities** - 1.6.1 Tangible fixed assets for use by the charity Expenditure on buildings or fixtures and fittings are capitalised if more than £2,000, and are depreciated at the following rates: - Buildings - 2% straight line per annum. - Fixture and fittings – 20% straight line per annum. - The value of the land and occupational leases is unknown and is not contained in the asset values. 1.6.2 Debtors Debtors are recognised at their settlement amount, less any provision for non-recoverability. Prepayments are valued at the amount prepaid. They have been discounted to the present value of the future cash receipt where such discounting is material. ## 1.6.3 Cash at bank and in hand Cash at bank and in hand represents such accounts and instruments that are available on demand or have a maturity of no more than 32 days from the date of acquisition. ## 1.6.4 Creditors and provisions Creditors and provisions are recognised when there is an obligation at the balance sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably. Creditors and provisions are recognised at the amount the charity anticipates it will pay to settle the debt. They have been discounted to the present value of the future cash payment where such discounting is material. ## **1.7 Funds** Unrestricted funds are donations and other income receivable for the objects of the charity without further specific conditions and are available as general funds. Designated funds relate to those capital assets which cannot be easily liquidated by the charity, such as land and buildings. This also includes donations with specific conditions and so not available as general funds. Restricted income funds are grants for the solar panel project and associated costs. These funds are to be spent on this project only. ## **1.8 Taxation** Wye Village Hall and Recreation Ground Charity is a registered charity and therefore is not liable to income tax or corporation tax on income derived from its charitable activities, as it falls within the various exemptions available to registered charities. Page **13** of **16** **WYE VILLAGE HALL AND RECREATION GROUND CHARITY – Registration No. 302899 Report and Financial Statements for the year ended 31 December 2025** ## **Trustees’ expenses** 2 Trustees were paid a salary for 5 weeks (February-March) whilst recruiting a replacement employee in 2025. Total cost was £1,107 (2024 £nil). A signed general service agreement was in place for this period. The Trustees were Mrs Jo Rall, Chair and Mrs Debra Endacott, Treasurer. ## **Independent Examination** The Independent Examiner received no remuneration in respect of the 2025 examination. The Independent Examiner received no remuneration in respect of the 2024 examination. ## **Paid employees** The charity employed 1 employee during the year (2024: 1) ## **Related party transactions** There were no related party transactions (2024: none) Page **14** of **16** **WYE VILLAGE HALL AND RECREATION GROUND CHARITY – Registration No. 302899 Report and Financial Statements for the year ended 31 December 2025** The addition to Fixtures & Fittings was a new boiler for the large village hall, purchased in July. The Charity Commission 'Scheme' 302899 dated 11 July 1977 merged the two charities of the Wye Public Hall and the The Sports Field under the title of The Wye Village Hall and Recreation Ground Charity. It appointed Wye Parish Council as Custodian Trustee. The deeds for the land 'and the buildings thereon' were 'vested' in the Custodian Trustee. The PC is therefore the titular owner. Page **15** of **16** WYE VILLAGE HALLAND RECREATION GROUND CHARITY- Registration No. 302899 Report and Financial Statements for the year ended 310ecember 2025 Anaty¥i¥ of net assets between funds unreStr￿ted General DesvJnated Re¥trKted 2026 Total Unre8trthd General De*vJnated Restricted 2024 Total Fixed assets Current assets Current Ikqbili(E5 Long term tsbiLI 1,026,658 1,026.658 65.5 (7.7011 1,052,220 1,052,220 35,942 16.343 34,656 17.7011 30,880 35,942 16,3431 990 28 609 1 052 220 26 955 1026 658 30 880 1084 493 1080 829 Funds Unrestricted general funds Bre donatK)ns and other incoff* recewabk for the objects ofthe charty wthout any speofr condthns. Unrestitted designated lunds conprise the Wye Vlkge hal bJibj￿9s and fNtures & rth"ngs. Ag at Incomlng Regourceg Movement Trangferg 01.012S Re80urce8 Expended for year for year Agat 31.1226 Un￿tr￿ed- Gener81 28,609 Unrestricted- De51gnated 1,052,220 ReStr￿ted 65,473 164,5361 128,1531 937 128.1531 30.880 (2,591 26,955 2,591 1.026.658 30.880 32.075 Funds Restrrted bjnds represent grants for our sO￿r Panel Propct. Funds are to be spent on this propct onty. AS at Incoming Re¥ource¥ Movement Trangfer¥ 01.0124 Resources Expendefl for year for year Asat 31.1224 Unrestitted- General 32,865 Unrestricted- Desionated 1,080,155 Restr￿ed 57,503 161,7591 127,9351 14,2561 127,9351 28,609 1,052.220 9b 1113020 Page 16 of 16