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2023-03-31-accounts

Chiddingfold Village Hall Charity (Charity No 3050011 Trustees, Annual Re Startin ort for the Year ril 2022 and Endin 31" March 2023 5t ObJectlves and Actlvltles The stated objects of the Charity under its governing scheme are "the provision and maintenance of a village hall and facilities ancillary thereto for the use of the inhabitants of the Parish of Chiddlngfold without distinction of political, religious or other opinions including use for meetings, lectures and classes, and for other forms of recreation and lelsure time o¢¢upation wlth the oblect of improving the condStlons of Ilfe for the sald Inhabltants" The main activities of the Charlty are: the provision of indoor rental spaces (the Main Hall and the smaller Charles Watts Room) In well malntalned, attractlve vSllage hall for the use of vlllage organSsatlons and, to the extent not Used by village organlsations, for use by others,. and the running of a village cinema. The Trustees confirm that they have had regard to the guidance issued by the Charity Commission on publlc benefit. The Trustees wish to record thelr slncere thanks to the Charity's volunteers, grant givers and donors. Their continued support 15 Vltal to the future of the Charity and the services which it provides to the community. AchSevements and Performance 2022-23 wa5 a more"normal" year following the 2 years impacted by the COVID-19 pandemic. Whilst some of our tradltlonal users Iparticularly those with vulnerable demographics) were absent, we were fortunate to attract some new users such that lettln8s Income recovered to £39,6591107% of pre- COVID levelsl. Chiddingfold Village Cinema contributed a profit of £5,159- this was considerably less than achieved pre-COVID but this is largely due to the paucity of new films being made available for distrlbution (many now going directly to streaming platforms). The PV electrlclty system generated tarlff Income of £1,684 durlng the year. Total Income lincluding cinema receipts but excluding project grant5/donation5 received (see belowll was £51,915 whllst operational outgoings li.e. excludin8 project workl were £39,767 an annual operating surplus of £12,148. Durlng the year, the Trustees undertook both..111 the replacement of the hall's old electric heating System with one powered by air source heat pumps IASHPs1 at a total cost of £35,205,. and lill the installation of new external doors 1£12,3241. These were funded from the Charivs reserves, supported by a LOCASE grant of£17,369. CVHC-TfUStees' Report 2022-23 Ifinall Pège I

Towards the end of the year, the Trustees also committed to the replacement of all of the lighting in the Main Hall with energy efficient LED units- this work will be carried out over Easter 2023. At year- end, the Charity received a grant of £1,400 from our local Surrey County Cotjncillor towards the cost of this work. Unfortunately during the year, the Charity suffered 2 slgnlflcant losses: Vanda15 removingldamaging the lead roof flashing on parts of the building - thls has been replaced; and Severe damage to a sectlon of the car park perimeter wall from a parking vehlcle- this wlll be rebullt over Easter 2023. As the culprits Sn each case were not Identlfied and the Charlty wlll have expended c.£3,500 In toking the necessary remedial action lonly partially recoverable from Its insurers). Such unexpected and unnecessary costs inevitably lead to increased rates for users. Flnanclal Revlew The sources of the Charlty's income and Its prlncipal areas of expenditure are tabulated In the attachment. At the end of March 2023, the Charlty's reserves were a total of £37,516, comprlsin8: General Fund £30,088: Thls reserve provldes funds to enable the Charlty to contlnue to provide a reasonable level of seNice to the community in the event of exceptional or unforeseen clrcumstances such as., Emergency repalrs to the faclllties The loss of a slgnlflcant Income source Enforced closure Thls fund must also sUPPOrt the replacement of Items whlch are subject to general wear and tear, such as tables, chairs and minor kitchen equlpment, crockery, utenslls. etc.. As the clnema's operating surplus Is assSgned entirely to the Designated Improvements Fund, KStchen Fund and Cinema Equipment Fund, increases in the General Fund rely on making a proflt on lettings and the Income generated by the PV electriclty system. It also provides a cash buffer to meet the Charity's costs for a limited 6 month period in the unllkely event that, for whatever reason, the Trustees decide it is necessary to close down the Charlty. Designated Improvements Fund- £2,488: Thls reserve provides funds to meet or contrlbute towards the cost of developing/maintaining the facilities in furtherance of the Charivs objectlves. It is anticipated that specific projects will be funded by both drawdowns from this fund and project specific 8rants/donations. It benefits from 50% of the cinema's annual operating Surplus. Kitchen Fund - £2,720: Thi5 reserve is a "Sinkin￿ fund to allow the Charity to redevelop the newly refurbished kitchen when it reaches the end of its working life. It benefits from 25% of the cinema's annual operating surplus. It also received a generous donation of £1,000 from the Chiddingfold Fete Committee during the year. CVHC-Tru5tep5' Report 2022-23 Iflnall PaÉe 2

Clnema Equipment Fund - £2,220: Thls reseNe Is a "slnking" fund to allow the Charity to replace the AV facilities at the end of their working life. It benefits from 25% of the cinema's nnual operating surplus. It also received a generous donation of £500 from the Chiddingfold Bonfire Committee during the year. These reserves are primarily held as monetary assets in account5 held wlth Lloyd$ 8ank and in COIF deposlt funds. A small amount of cash is held by the Cinema Sub-committee for use as floats at clnema performances and a small balance remains on the Charitws PayPal account Iwhich is malnly used for the Sale of cinema ticketsl. Structure, Governance and Management The Charity was established as an unincorporated a550ciation under a scheme for the regulation of the Charity approved by the Charity Commission Idated 4, August 19921 whlch combined the administratlon and management of two former charltles known as the Physltal Tralnin8 and Recreation Ground and the ChSddingfold Village Hall. This restructurin8 arose as part of the plan for the bulldin8 of a new village hall Ithe current bubldingl. At the start of thls year the Charlty was managed by a Commlttee of Management (COMI of a maxlmum of 15 persons. The Committee of Management is responsible for all malor dec55ions re8ardln8 the Charlty and for approvln8 all slgnlflcant expenditures. It meets at least quarterly. Due to persistent problems wlth attractlnB sufficient trustees, on 25, July 2022, the Trustees re501ved to Change the composltion of the Com. This change was approved by the Charity Commission on 2yh July 2022. The Com now comprises I representative trustee appolnted by Chiddingfold Parish Coun¢ll and 7 trustees who are elected at the Charlty's AGM Ino trustees are now appointed by user group51. There Is provision for up to 2 additlonal trustees to be co-opted. The Charlty has a Flnance and Compllance Commlttee IFCCI whlch meets every 2 months and has delegated responsiblllty for financial matters, which are reported to the Com. All members of the FCC are TrLtstees. The Operation5 Management Group IOMGI whlch is intended to manage day-to-day operation of the village hall lincluding minor maintenance issues) Is currently dormant operational decisions are made by the Com or the FCC. Day-to-day decisions regarding the operation of the cinema are delegated to the Clnema Sub-commlttee, which includes Trustees as members. Custod5an Trustee Chiddingfold Parish CoLtncil acts as custodian trustee for the Charity, as the Charity is an unintorporated a550ciation and cannot itself hold landlproperty assets. The Parish Council currently holds the freehold title to the village hall site on behalf of the Charity. Reference and Admlnistratlve Deta115 Charivs Name.. Chiddingfold Village Hall Charity Registered Charity No.. 305001 ChariV5 Principal Address: Chiddingfold Village Hall Coxcombe Lane Chiddingfold 5urrey GU8 4QA CVHC-Trustees' Report 2022-23 lftnall Page3

During this year, the following persons were Trustees: Date Artin stsrt If not whole End ar Name Christine Tebbot Jane Devlin Valissa Burnett Lara Collison Adam Stebbings lan McKie Olga van der Merwe Georgia Lacey Sheila Rapley Leigh Mitchell Sue Mitchell Offlte Ifan A olnted 8 Parish Council Parish Council Elected Elected Elected Elected Elected Elected Elected * User Group Elected ¥ 18" May 2022 26" Sep 2022 Treasurer Chairman 26" Sep 2022 26" Sep 2022 These Tru5tee5 were orlqinally rrustees oppolnted L7$ user group repre5entotives- they were elected t75 Trustees Gt the Chorlty's AGM on 26th September 2022followlno the opproved chonoe lft ¢omposltlon oArhe Commltteeof Manoqement The Future The Charity Iln Common wlth slmllar organlsatlonsl contlnues to face financial constraint5 and must husband Its resources carefully. Higher general inflation Impacts on the Charity's costs and necessStates Increases In charges for the facS1ities which are uncomfortable land, in some cases, unsustainable) for user groups. Hopefully. the energy efficiency measures undertaken by the Trustees durin8 the year Ireplacement of heating 5y5tem and old doors, together wlth the planned change to LEO118htin81 will help the Charity Control its costs for the coming year. In addltlon to managlng day-to.day operations, the Trustees will focus on sourclng fundln8 for and executln8 the remalnlng key projects le.g. improvlng securlty and Insulatlng the CWR loft space Sn the short-term and the Maln Hall floor replacement in the medium term) to ensure that the standard of the facilities is maintained. Declaratlons The Trustees declare that they have approved the Trustees, report above. 518ned on behalf of the charl1￿5 Trustee5 518nature Full Name lan McKie Posltlon Chairman Date od 22 May 2023 CVHC-Tru5tees' Report Z022-23 lfinall Page4

CHIDDINGFOLD VILLAGE HALL CHARITY (Registered Charity 305001) FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

STATEMENT OF ASSETS AND LIABILITIES AT 31 MARCH 2023

MONETARY ASSETS
Lloyds Treasurers a/c
COIF Deposit a/c
Pay Pal a/c
Cinema Floats
REPRESENTED BY:
General Fund (unrestricted)
Designated Improvement Fund (unrestricted)
Kitchen Fund (unrestricted)
Cinema Equipment Fund (unrestricted)
INVESTMENTS
This
Last
Year Total
Year Total
£
£
24,094
53,107
13,119
2,947
114
139
190
190
37,516
56,383
30,088
23,099
2,488
32,422
2,720
431
2,220
431
37,516
56,383
Non MONETARY ASSETS(Notes 6 & 8)
Buildings
Contents
1,723,658
1,513,269
68,707
63,545
Debtors
Trade debtors
Amounts owing by hirers for bookings in 2022/23
272
1,296
940
Creditors
Deposits repayable to hirers for bookings in 2021/22
Deposits received from hirers for bookings in 2022/23
Loan from ACRE taken out on 15th July 2021 for 8 years with interest @ 3.0% p.a.
42
926
17,500
20,000
Approved by the Management Committee on:
Name
Signature
Adam Stebbings (Honorary Treasurer)
and signed on its behalf by:
Date
2nd May 2023

CHIDDINGFOLD VILLAGE HALL CHARITY (Registered Charity 305001) FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

RECEIPTS AND PAYMENTS ACCOUNT

Note
RECEIPTS
Lettings
2
Chiddingfold Cinema receipts
3
Operational grants
4
Other grants
4
Donations
4
Gift Aid
Solar panel Income
5
Interest on COIF deposit a/c
Loan receipts
Total Receipts
PAYMENTS
Business rates
Chiddingfold Cinema payments
Gas & electricity
Water
General maintenance
Gardener
Insurance
6
Security, alarm and fire systems
Refuse collection
Cleaning supplies
Cleaner/Caretaker
Laundering
Telephone/Broadband
Licences
Advertising/Website
Banking charges
Sundries
Booking Clerk
Projects
7
Loan repayments including interest
Total Payments
NET RECEIPTS / (PAYMENTS)
Balance Brought Forward 1 April 2021
Net Receipts / (Payments)
Balance Carried Forward 31 March 2022
General Fund
(unrestricted)
Designated
Improvement
Fund
(unrestricted)
Kitchen
Fund
(unrestricted)
Cinema
Equipment
Fund
(unrestricted)
This Year
Total
Last Year
Total
£
£
£
£
£
£
39,659
39,659
31,577
5,200
2,600
2,600
10,399
3,037
8,000
18,769
18,769
9,543
403
1,000
500
1,903
12,360
536
1,684
1,684
2,455
172
172
1
20,000
41,515
24,372
3,600
3,100
72,587
87,510
282
282
144
2,620
1,310
1,310
5,240
1,315
9,561
9,561
7,031
311
311
336
2,154
2,154
3,501
2,665
2,665
1,155
2,405
2,405
2,120
1,101
1,101
470
1,244
1,244
1,894
409
409
747
5,339
5,339
3,731
67
67
67
387
387
401
1,096
1,096
884
583
583
538
103
229
229
77
4,150
4,150
3,400
51,686
51,686
49,440
2,545
2,545
34,527
54,306
1,310
1,310
91,453
77,351
6,988
(29,935)
2,290
1,790
(18,867)
10,159
23,100
32,422
431
431
56,383
46,224
6,988
(29,935)
2,290
1,790
(18,867)
10,159
30,088
2,488
2,720
2,220
37,516
56,383

Summary of Key Revenue Sources (excluding projects, related grants and donations)

Receipts
Payments
Net receipts
Chiddingfold Village Cinema
This Year
Last Year
This Year
Last Year
£
£
£
£
39,659
31,577
Receipts
10,399
3,037
34,527
26,597
Payments
5,240
1,315
5,132
4,980
Net receipts
5,159
1,723
Lettings
Chiddingfold Village Cinema
This Year
Last Year
This Year
Last Year
£
£
£
£
39,659
31,577
Receipts
10,399
3,037
34,527
26,597
Payments
5,240
1,315
5,132
4,980
Net receipts
5,159
1,723
Lettings
5,159
1,723

CHIDDINGFOLD VILLAGE HALL CHARITY (Registered Charity 305001) FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

NOTES TO THE FINANCIAL STATEMENTS

1 Basis of Accounts

These accounts have been prepared on a receipts and payments basis and in accordance with s.133 of the Charities Act 2011.

2 Lettings

Lettings include all monies received during the year from the letting of the Main Hall and the Charles Watts Room. This income includes a total of £940 received as late payments for lettings made by hirers in the previous year, but excludes receipts of £1,296 for bookings made in 2022/23 which were uncollected at the year-end. No event deposits were owing at the year-end.

3 Chiddingfold Village Cinema

With the exception of a donation of £500 to the Secret War Museum, Cinema receipts and payments for the year have been taken to reserves and split between the Designated Improvement Fund (unrestricted) (50%), the Kitchen Improvement Fund (unrestricted) (25%) and the Cinema Improvement Fund (Unrestricted) (25%).

4 Grants and Donations

Grants and Donations
LoCASE
Surrey County Council
Chiddingfold Fete (Kitchen Fund)
Chiddingfold Bonfire Committee (Cinema Equipment Fund)
Other donations
The following grants towards various projects were received during the
year:
The following donations towards various projects were received during the
year:
£
17,369
1,400
18,769
£
1,000
500
403
1,903

5 PV (Solar) Panel Income (EDF)

The PV system was operational throughout the year, but last year, the Charity also received the balance of £1,252 for the prior year.

6 Insurance

The Charity's insurance coverage includes £500,000 of trustees indemnity insurance. The valuation shown for the Charity's non-monetary assets are those taken from the Charity's insurance policy plus the value of other purchases made during the period.

7
Air Sourced Heat Pump replacement heating system
Door replacements
LED replacement lighting – Main Hall
Loft access hatch
Projects
During the period, the Charity expended £51,686 on the following projects which were funded
from grants and donations received plus brought forward designated reserves:
£
35,205
12,324
3,281
876
51,686

8 Non-Monetary Assets

The village hall land/building are held by Chiddingfold Parish Council as Custodian Trustee as the Charity is unincorporated. The lease from Waverley Borough Council for the tennis courts on Coxcombe Lane Recreation Ground is also held by Chiddingfold Parish Council, nominally for the Charity. However, the Charity no longer has any involvement in the operation and maintenance of these courts - they are operated and funded by Chiddingfold Parish Council.

REPORT OF THE INDEPENDENT EXAMINER TO THE COMMITTEE OF MANAGEMENT OF THE CHIDDINGFOLD VILLAGE HALL AND RECREATION GROUND

In accordance with the provisions of s.145 of the Charities Act 2011, I have examined the receipts and payments accounts and statement of assets and liabilities of the Chiddingfold Village Hall Charity relating to the year ended 31st March 2023.

This examination did not extend to a comprehensive audit of such accounts or statement. I confirm that the accounts and statement accord with the accounting records of the Charity and that such records satisfy the requirements of the Act.

I am not aware of any matter to which attention needs to be drawn in order to obtain a proper understanding of the accounts.

Signed:

Independent Examiner Date: 30th April 2023

Name: Vic Bradford (Qualified with CIPFA in 1978, and a member between then and 2015 but no longer a Member of the Institute)

Address: 10 Oak Close, Chiddingfold, Surrey, GU8 4SA

CHIDDINGFOLD VILLAGE HALL CHARITY (Registered Charity 305001) FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

STATEMENT OF ASSETS AND LIABILITIES AT 31 MARCH 2023

MONETARY ASSETS
Lloyds Treasurers a/c
COIF Deposit a/c
Pay Pal a/c
Cinema Floats
REPRESENTED BY:
General Fund (unrestricted)
Designated Improvement Fund (unrestricted)
Kitchen Fund (unrestricted)
Cinema Equipment Fund (unrestricted)
INVESTMENTS
This
Last
Year Total
Year Total
£
£
24,094
53,107
13,119
2,947
114
139
190
190
37,516
56,383
30,088
23,099
2,488
32,422
2,720
431
2,220
431
37,516
56,383
Non MONETARY ASSETS(Notes 6 & 8)
Buildings
Contents
1,723,658
1,513,269
68,707
63,545
Debtors
Trade debtors
Amounts owing by hirers for bookings in 2022/23
272
1,296
940
Creditors
Deposits repayable to hirers for bookings in 2021/22
Deposits received from hirers for bookings in 2022/23
Loan from ACRE taken out on 15th July 2021 for 8 years with interest @ 3.0% p.a.
42
926
17,500
20,000
Approved by the Management Committee on:
Name
Signature
Adam Stebbings (Honorary Treasurer)
and signed on its behalf by:
Date
2nd May 2023

CHIDDINGFOLD VILLAGE HALL CHARITY (Registered Charity 305001) FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

RECEIPTS AND PAYMENTS ACCOUNT

Note
RECEIPTS
Lettings
2
Chiddingfold Cinema receipts
3
Operational grants
4
Other grants
4
Donations
4
Gift Aid
Solar panel Income
5
Interest on COIF deposit a/c
Loan receipts
Total Receipts
PAYMENTS
Business rates
Chiddingfold Cinema payments
Gas & electricity
Water
General maintenance
Gardener
Insurance
6
Security, alarm and fire systems
Refuse collection
Cleaning supplies
Cleaner/Caretaker
Laundering
Telephone/Broadband
Licences
Advertising/Website
Banking charges
Sundries
Booking Clerk
Projects
7
Loan repayments including interest
Total Payments
NET RECEIPTS / (PAYMENTS)
Balance Brought Forward 1 April 2021
Net Receipts / (Payments)
Balance Carried Forward 31 March 2022
General Fund
(unrestricted)
Designated
Improvement
Fund
(unrestricted)
Kitchen
Fund
(unrestricted)
Cinema
Equipment
Fund
(unrestricted)
This Year
Total
Last Year
Total
£
£
£
£
£
£
39,659
39,659
31,577
5,200
2,600
2,600
10,399
3,037
8,000
18,769
18,769
9,543
403
1,000
500
1,903
12,360
536
1,684
1,684
2,455
172
172
1
20,000
41,515
24,372
3,600
3,100
72,587
87,510
282
282
144
2,620
1,310
1,310
5,240
1,315
9,561
9,561
7,031
311
311
336
2,154
2,154
3,501
2,665
2,665
1,155
2,405
2,405
2,120
1,101
1,101
470
1,244
1,244
1,894
409
409
747
5,339
5,339
3,731
67
67
67
387
387
401
1,096
1,096
884
583
583
538
103
229
229
77
4,150
4,150
3,400
51,686
51,686
49,440
2,545
2,545
34,527
54,306
1,310
1,310
91,453
77,351
6,988
(29,935)
2,290
1,790
(18,867)
10,159
23,100
32,422
431
431
56,383
46,224
6,988
(29,935)
2,290
1,790
(18,867)
10,159
30,088
2,488
2,720
2,220
37,516
56,383

Summary of Key Revenue Sources (excluding projects, related grants and donations)

Receipts
Payments
Net receipts
Chiddingfold Village Cinema
This Year
Last Year
This Year
Last Year
£
£
£
£
39,659
31,577
Receipts
10,399
3,037
34,527
26,597
Payments
5,240
1,315
5,132
4,980
Net receipts
5,159
1,723
Lettings
Chiddingfold Village Cinema
This Year
Last Year
This Year
Last Year
£
£
£
£
39,659
31,577
Receipts
10,399
3,037
34,527
26,597
Payments
5,240
1,315
5,132
4,980
Net receipts
5,159
1,723
Lettings
5,159
1,723

CHIDDINGFOLD VILLAGE HALL CHARITY (Registered Charity 305001) FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

NOTES TO THE FINANCIAL STATEMENTS

1 Basis of Accounts

These accounts have been prepared on a receipts and payments basis and in accordance with s.133 of the Charities Act 2011.

2 Lettings

Lettings include all monies received during the year from the letting of the Main Hall and the Charles Watts Room. This income includes a total of £940 received as late payments for lettings made by hirers in the previous year, but excludes receipts of £1,296 for bookings made in 2022/23 which were uncollected at the year-end. No event deposits were owing at the year-end.

3 Chiddingfold Village Cinema

With the exception of a donation of £500 to the Secret War Museum, Cinema receipts and payments for the year have been taken to reserves and split between the Designated Improvement Fund (unrestricted) (50%), the Kitchen Improvement Fund (unrestricted) (25%) and the Cinema Improvement Fund (Unrestricted) (25%).

4 Grants and Donations

Grants and Donations
LoCASE
Surrey County Council
Chiddingfold Fete (Kitchen Fund)
Chiddingfold Bonfire Committee (Cinema Equipment Fund)
Other donations
The following grants towards various projects were received during the
year:
The following donations towards various projects were received during the
year:
£
17,369
1,400
18,769
£
1,000
500
403
1,903

5 PV (Solar) Panel Income (EDF)

The PV system was operational throughout the year, but last year, the Charity also received the balance of £1,252 for the prior year.

6 Insurance

The Charity's insurance coverage includes £500,000 of trustees indemnity insurance. The valuation shown for the Charity's non-monetary assets are those taken from the Charity's insurance policy plus the value of other purchases made during the period.

7
Air Sourced Heat Pump replacement heating system
Door replacements
LED replacement lighting – Main Hall
Loft access hatch
Projects
During the period, the Charity expended £51,686 on the following projects which were funded
from grants and donations received plus brought forward designated reserves:
£
35,205
12,324
3,281
876
51,686

8 Non-Monetary Assets

The village hall land/building are held by Chiddingfold Parish Council as Custodian Trustee as the Charity is unincorporated. The lease from Waverley Borough Council for the tennis courts on Coxcombe Lane Recreation Ground is also held by Chiddingfold Parish Council, nominally for the Charity. However, the Charity no longer has any involvement in the operation and maintenance of these courts - they are operated and funded by Chiddingfold Parish Council.

REPORT OF THE INDEPENDENT EXAMINER TO THE COMMITTEE OF MANAGEMENT OF THE CHIDDINGFOLD VILLAGE HALL AND RECREATION GROUND

In accordance with the provisions of s.145 of the Charities Act 2011, I have examined the receipts and payments accounts and statement of assets and liabilities of the Chiddingfold Village Hall Charity relating to the year ended 31st March 2023.

This examination did not extend to a comprehensive audit of such accounts or statement. I confirm that the accounts and statement accord with the accounting records of the Charity and that such records satisfy the requirements of the Act.

I am not aware of any matter to which attention needs to be drawn in order to obtain a proper understanding of the accounts.

Signed:

Independent Examiner Date: 30th April 2023

Name: Vic Bradford (Qualified with CIPFA in 1978, and a member between then and 2015 but no longer a Member of the Institute)

Address: 10 Oak Close, Chiddingfold, Surrey, GU8 4SA