BATTLE MEMORIAL HALL REPORT AIYD FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025 CHARITY NO. 305165 MANNINGTONS Chartered Accountants 39 High Street BATfLE East Sussex TN33 OEE
BATTLE MEMORIAL HALL INDEX TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025 Page Report of the TnteeS Report of the Independent Examiner Statement of Financial Activities Balance Sheet Notes to the Financial Statements 7-10
BALE MEMORIA HALL REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2025 The trustees present their report wilh ihe financial ststernents for the charity for the year. TRUSTEES The trustees are the members of the Committee of Management. Four members of the Committee may be appoinied by election at the annual general rneeting of the charity. Others are appointed by organisations named in the constitution and up to four members may be co-opted by the Committee. The CommTttee was made up as follows during the a¢¢ounting year: Elected Members Margaret Emeleus {until 22nd July 2024), Shirley Lewis (until 20th January 2025). Peter Mills, Margaret Mills and Michael Hodge MBE Co•OPted Members Simon Alexander (until 29th April 2024). Margaret Emeleus (from 22nd July 2024), Sally Lawson (from 20th January 2025), Lindsey Reed (from 20th January 2025) and Robert Gee. Repr¢sentatlv¢ Members The Commillee ofth¢ Baiile and Dislrici Ari Group The Town Council ofBai¢ie Peter Sherwood Bernard Bro11 (until I Ith November 2024) David Russell (from 20th January 2025) Rob Dyer Gary Dunk Mike Clarke (until 20th June 2024) Joy¢¢ Clarke (from 30th Seplember 2024) Marilyn Waughman Jill Gyngell The Commillee ofthe Ballle Thealrical Society The Commillee oflhe Ballle Floral and Horlicullural So¢iety Country Markels Beatilifvl Baiile Beaulifvl Feslival Offieers Chairman Mike Clarke (until 20th June 2024) Peter Mills (Acting Chaimian - 20th June 2024 to 22nd July 2024) Michael Hodge MBE (from 22nd July 2024) Peter Mills (until 20th January 2025) Lindsey Reed (from 20th January 2025) Peter Mills (until 20ih January 2025) Sally Lawson (from 20th January 2025) Treasurer Secrelary Custodian Trustee5 With effect from 25th February 2019 the property became vested in the Official Custodian. GOVERNINC DOCUMENT The charity is an unincorporaied association governed by its constitulion which was sealed on th¢ 13th January 1994. OWECTS OF THE CHARITY Th¢ obj¢rt of the charity is the provision and maintenance of a village hall for the use of the inhabitants of the Parish of Battle and the neighbourhood in the County of East Sussex without distinction of political, religious and other opinions, including for use of meelings. ledures and classes and for other fonns of recreaiion and leisure-time occupation. with the object of improving the conditions of life of Ihe said inhabitants. Page I
BATTLE MEMORIAL HALL REPORT OF THE TRUSTEES Continued FOR THE YEAR EIYDED 31ST MARCH 2025 REVIEW OF THE YEAR AND FUTURE DEVELOPMENTS It is important to stress at the outset of this review that. while the Hall's Management Committee have been faced with major challenges during the past year, they have been able to continue to meet the object of the charity which is to provide educational and recreational facilities for the people of Battle and the surrounding villages. The Hall continues to thrive as a theatre, a cinem4 an exhibition hall, a dance academy. a fitness centre. lecture room. a market place and a venue for meetings of all kinds, from birthday parties to funeral wakes. It is unquestionably a major asset to the community. The challenges came in various fornis. First the sudden death of the Chaimian M ike Clarke in July 2024 created a major resource problem at a time when well-honed management skills were much needed. One man, Peter Mills, was already carrying out the duties of Secretary 2nd Treasurer to the charity. Suddenly he found himself fulfilling the responsibilities of Chairman as well. I pay tribute to the way he coped. But he clearly needed more support and asked me to join the Board of Management as Chairnian as I had previously done the job in the early 2000s and knew the Hall and something of its issues. l agreed to do it for one year. It was immediately clear that my recruitment was not enough. The Hall really needed an experienced Secretary and Treasurer too. Unpaid volunteers for these key roles are not easy to find. But the launch of a major publicity drive secured the appointment of two individuals with the very qualities needed and they are now tackling in a professional way all the issues the Hall is facing. The second problem was a major leak in the roof over the St Valery Room. Heavy showers created serious flooding in this room which not only serves as a meeting room but also on occasions as a passa8e to the Shephard Room beyond. The water also damaged the accessible toilet. Thanks to the valiant efforts of the Hall Manager. the effect on hall hirings was minimised. The rc>of was eventually properly repaired free of charge following intricate negotiations with the Hall's preferred contractor. An even greater problem emerged as the preliminary planning progressed for the installation of the solar panels, a project described in last year's review. Last minute checks revealed that the roof over the Main Hall was too weak to bear the weight of the panels. The project had to be abandoned and the funds raised for its completion returned to the donors. However the Hall's efforts to make its building more energy efficient were at least in part fulfilled. The planned cavity wall insulation was duly completed. The Hall was not immune from the increases in operating costs faced by most other organisations. Rising energy prices and the higher minimum wage and national insurance contributions introduced by the Government plus maintenance demands on the cash reserve had to be met by a l 00/0 increase in hiring charges. These will take effect from l April 2025. The principal concern for the next 12 months surrounds the boiler which heats the Main Hall. It is in urgent need of replacement and work is in hand to achieve this. Grants will hav¢ to be the main way of funding the work but other means of fund-raising for it ar¢ being explored. There are wider concerns too. The Hall depends almost entirely on hiring fees to cover its operating costs. so bookings have to be monitored carefully. Fortunately, the loss of one major cuslomer this year has been balanced by the introduction of another and there is the prospect of a booking for a major event requiring most of the Hall for about two weeks over the Easter period in 2026. If this goes ahead it will provide a substantial boost to the Hall's income. Page 2
BATTLE MEMORIAL HALL REPORT OFTHE TRUSTEES Continued THE YEAR ENDED MARCH 2025 REVIEW OF THE YEAR AND FUTURE DEVELOPMENTS (Contfinued) The charity depends on people in the community to volunteer as unpaid trustees and administer what is a surprisingly complex operation. Quite apart from the need to ensure that the books balance. there are ever increasing regulatory demands to be met. Providing the people of Battle and neighbourhood with a public amenity as valuable as the Battle Memorial Hall can be really rewarding for the volunteers that do it. But the demands made upon thetn are substantial and should not be underestimated. Their goodwill must not be taken for granted. Without such people there will be no Hall. With the support of a paid part time manager and a cleaner, the Hall's volunteers got us through the last year. l am grateful to them. They deserve the heartfelt thanks of the Battle community. DECISION MAKING The charity is managed by a Management Committee which meets at monthly intervals to consider such matters as funding, health and safety, legal compliance, staifin& fabric maintenance and booking levels as well as the future development of the amenity. RESERVES POLICY The charity's Management Committee will aim to attain £25,000 of unrestricted funds. which are the free reserves of the Charity, to be held in reserve as an emergency fund. INVESTMENT POLICY The charity retains all surplus funds in a deposit ac¢ounl to ensure that the funding remains liquid. The present size of ihe reserves precludes any aliemative strategy. RISK POLICY The trustees use their regular monthly management meeting to identify the major strategic and operational risks to the charity and thke steps at those meetings to lessen them to the extent possible. ON BEHALF OF THE CoMMIEE OF MANAGEMENT Michael Hodge MBE Chaimian Date: 3 slol)20 Page 3
BATTLE MEMORIAL HALL INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF BATTLE MEMOIUAL HALL I report to the trustees on my examination of the accounts of the Battle Memorial Hall (the Trust) for the year ended 31 st March 2025. Responsibilitles and basls of report As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('th¢ Act.). I report in respect of my examination of the Trust's accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all th¢ applicable Directions given by the Charity Commission under section 145(5)(b) of the Act. Independent examiner'8 Statement I have complet¢d my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect: l. accounting records were not kept in respect of the Trust as required by section 130 of the Act; or 2. the accounts do not accord with those records; or 3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a 'true and fair view which is not a matter considered as part of an independent examination. have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. R Walsh FCCA Manningtons, Chartered Accountants 39 High Street Battle East Sussex TN33 OEE Date: (Y4 I/2$ Page 4
BATTLE MEMORIAL HALL STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST MARCH 2025 Total 2025 Rutricted Unrestricted 2024 Notes Incoming Resources Income from Charitable Activities Hire Charges Cinema income Income from Generated Funds Investment Income Donations, legacies and similar income Other Income Total In¢omlng Resour¢es 41,063 7,134 41,063 7,134 43,777 8,175 102 2,812 174 51,285 102 20,018 174 68,491 152 1,034 17,206 17,206 53,138 Resources Expended Chariiable Activilies Governance Costs Total Resour¢u Expended 17,206 49.609 2,760 52,369 66,815 2,760 69,575 49,397 2,280 51.677 17,206 Net Incomel(Expenditure) for the Year Tolal Funds Brought Forward Total Funds CArrled Fonvard {1,084) 124,307 123,223 (1,084) 589,487 588,403 1,461 588.026 589,487 465,180 465.180 The notes on Pages 7 to 10 fomi part of these Financial Statements. Page 5
BAThLE MEMORIAL HALL BALANCE SHEET AS AT 31ST MARCH 2025 2025 2024 Notes Fixed Assets Tangible Assets 577.442 577.964 Current Assets Debtors and Prepayments HSBC bank account Barclays deposit account Cash in hand 1,053 9,168 4,214 2.345 13.877 10 20231 20.445 Creditors: amounts falling due within one year 9270 8,922 Net current assets 10,961 11,523 Net Assets 588.403 589.487 Funds Unrestricted funds Restricted funds Total Charity Funds 123.223 465.180 588,403 124.307 465.180 589,487 The financial statements were approved by the Board of Tntslees on and signed on its behalf by . Treasurer Lindsey Reed Date: ST The notes on Pages 7 to 10 forni part of these Financial Statements Page 6
BALE MEMORIAL HALL NOTES TO THE FtNANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025 Aceount5ng Policies Bas15 of preparatlon of 8eeounts The financial ststements have b¢en prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective l January 2015)- (Chariti¢s SORP (FRS 102)), the Financial Reporting Standard applicable in th¢ UK and Republic of Ireland (FRS 102) and the Charities Act2011. Battle Memorial Hall meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevanl ac¢ounting policy notes. Grants recelvable. donatlons and slmllar Ineomlng resources Grants, donations and similar incoming resources are included in the year when received, together with any gift aid element that may be recoverable. Investment Incom& rental and hlre eharges Income from investment, rental and hire charges is includ¢d in the Statement of Financial Activities in the year in which it is re¢eivable, Resourees expended Resou¢5 expended are included on an accruals basis and include Value Added Tax which cannot be recovered. Tanglble fixed assets for use by the ¢h4rlty and depreclation Tangible fixed assets for use by the charity are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following bases.. The B8ttle Memorial Hall and Improvements are not depreciated as taking into aceount the anticipated life of the property and its expected residual value any eharge made would not be material. Furniture and equipment etc l 00/0 written down value. Computer equipment 33 113 % straight line. Grand piano 200/• straight line Covernanee costs Expenditure on governance costs of the charity includes all expenditure not directly related to the charitable activity or fundraising ventures. Page 7
BAThLE MEMORIAL HALL NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31ST MARCH 2025 Restricted Funds Restricted funds are to be used for specific purposes as laid down by ihe donor. Expenditu meeting this criteria is charged io the fund. Unrestricted funds Unrestricted funds are donations and other incoming resources receivable or generated for the obJts of th¢ charity without further specified purpose and are available as general funds. Investment Income Restricted Unrestricted Totsl 2024 Interest on deposits 102 102 152 Charitable Actfvltks Restricted Unrestricted Total 2024 Rates Insurance Light and heat stsff wages Stsff pension contributions Cinema costs Maintenance Major repairslimprovements OtTice costs Licences Advertising Legal and professional fees Bank charges Miscellaneous Depreciation 523 4,842 7,961 21.857 285 1,877 6.928 3.083 1.046 300 523 4,842 7.961 21,857 285 1,877 6,928 20,289 1,046 300 109 (382) 4,310 10,047 20.496 262 2.304 9.381 17.206 1.158 155 757 126 203 580 49,397 129 147 522 49.609 129 147 522 66.815 17,206 The Charity had two employees (2024 - 2) Page 8
BATTLE MEMOIUAL HALL NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31ST MARCH 2025 Governance costs Restricted Unrestricted Total 2024 Independent examinevs fees 2.760 2,760 2,280 Trustees are not remunerated and no expenses were paid to them in the period. Flxed assets Freehold Propety Improvements Furniture and to Propety Equipment Total Cost At I st April 2024 102,237 470,512 37,188 609,937 Additions At 31st March 2025 102,237 470,512 37,188 609,937 Depreciation At 1st April 2024 31,973 31,973 Charge for the year 522 522 At 31 st March 2025 32,495 32,495 Net book values At 3 1st March 2025 102.237 470,512 4,693 577,442 At 31 st March 2024 102.237 470,512 5,215 577,964 Page 9
BATTLE MEMORIAL HALL NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31ST MARCH 2025 Debtors 2025 2024 Hire charges Other debtors Prepayments and accrued income 4,502 2,387 4,164 11,053 987 152 3.075 4,214 Credi¢or8: Amounts falllng due wlthin one year 2025 2024 Trade Creditors Taxation and social security Other creditors Aeeruals and deferred income 4,742 5,972 74 56 2,820 8,922 1,085 3,443 9,270 Included in the above is restricted expenditure accruals of £Nil (2024 £Nil). Funds 2025 2024 Restricted Jubilee Hall Project - expended Kitchen Refurbishment Seating Fund Cinema Equipment Fund Solar Panel and Insulation Fund 448,182 448,182 16,990 16.990 465,180 465,180 During the year grants totalling £17,206 were received in respect of the Solar Panel and Ensulation Fund. all of which was used to fund expenditure in this respect. Unrestricted 123,223 123.223 124.307 124.307 Page 10