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Registered charity number 305251
The Heathfield Village Institute and Goward Hall
Trustees’ Report and Accounts
31 December 2023
The Heathfield Village Institute and Goward Hall Report and Accounts Contents
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| Page | |
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| Annual Report- Legal and administrative details | I |
| - Annual review | 2 |
| StatementofTrustees’ responsibilities | 3 |
| Independent examiners report | 4 |
| Balance sheet | 5 |
| Statement offinancial activities | 6 |
| Notestotheaccounts | 7-9 |
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The Heathfield Village Institute and Goward Hall - Annual Report For the year ended 31° December 20223
Legal and administrative details
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Founded 1921
LEGAL STATUS
The Trust was established by a Charitable Trust Deed on 22"4 September 1921, the official Custodian for Charities holding the title to the hall and adjoining land. This deed was embodied into a formal Scheme on 3" July 1981 and is subject to an amendment dated 23 January 2008.
OBJECTS
The provision of a village hall for the use ofthe inhabitants[of] the village of Heathfield. The hall was opened in 1921.
MANAGEMENT COMMITTEE
Elected Appointed Mr C Davis (chairman) Mrs P Knight Mr J Healey (vice chairman) Mrs L Edmonds Mrs E Davis ( Secretary) Mrs P Garland Mr K Knight (treasurer) Mrs D Roberts (resigned)
The members of the management committee are elected annually by the community in addition to Which further members are appointed by local organisations who use the hall.
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PRINCIPAL ADDRESS BANKERS Goward Hall Lloyds Bank PLC Cade Street 82 High Street Old Heathfield Lewes East Sussex East Sussex
REGISTERED CHARITY NUMBER 305251
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The Heathfield Village Institute and Goward Hall Annual Review
For the year ended 31%t December 2023
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The trustees present their report and accounts for the year ended 31%* December 2023
MANAGEMENT
There were no changes in the charity’s management other than disclosed on page |
REVIEW OF ACTIVITIES
The hall continues to be used by local organisations and individuals and no significant change took place in the already established patterns of lettings.
We kept in mind the Charity Commission’s guidance on the provision of public benefit.
On 12" April 2010 the Trustees granted a lease of a designated part of the premises to Children In Paradise Limited. Subsequently Chauntry Childcare Limited. The associated rent deposit of £3,000 held in a designated bank account, is shown in creditors. Note 6 herein. Accrued interest, belonging to the tenant, has been deducted from net assets, see page 5.
FINANCIAL PERFORMANCE
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The Trustees are satisfied with the results for the year
The accounts are drawn up on the receipts and payments basis except for any rent due in December but not received until the following month.
There are no major risks that the Trustees have identified to which the Charity is exposed that have not been insured against.
Chris Davis (chairman) ......6..%. ). | ae
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The Heathfield Village Institute and Goward Hall Statement of Trustees’ responsibilities.
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Law applicable to Charities in England and Wales require the trustees to prepare accounts for each financialfinancial year which give a true and fair view ofthe charity’s activities during the year and ofits position at the end ofthe year ( unless the charity is entitles to prepare the accounts on the alternative receipts and payments basis) in preparing those accounts, the trustees should follow best practice and:
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select suitable accounting policies and then apply them consistently.
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- make judgements and estimates that are reasonable and prudent.
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state whether applicable accounting standards and statements of recommended accounting practice have been followed, subject to any departures disclosed and explained in the accounts.
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- prepare the accounts on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.
The trustees are responsible for maintaining 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 accounts comply with applicable law. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for prevention and detection of fraud and other irregularities.
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Heathfield Village Institute & Goward Hall
Independent examiners report to the Trustee
| report on the accounts for the year ended 3ist December 2023.
Independent examiners report to the Trustee
The charity's trustee is responsible for the preparation of the accounts. The charity's trustee consider that an audit is not required for this year (under section 43(2) of the Charities Act 1993 (the act)} and that an independent examination is needed.
lt is my responsibility to:
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Examine the accounts (under section 43 (3)(a) of the act):
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Follow the procedures laid down in the general directions given by the Charity Commissioners (under section 43 (7)(b) of the act): and
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State whether particular matters have come to my attention.
Basis of independent examiner's statement
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My examination was carried out in accordance with general directions given by the Charity Commissioners. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trusttes concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently | do not express an audit opinion on the accounts.
Independent examiner's statement
- In connection with my examination, no matter has come to my attention which gives me reasonable cause to believe that in any material respect the requirements: * To keep accounting records in accordance with section 41 of the 1993 act: and * To prepare accounts which accord with the accounting records and comply with the accounting requirements of the act have not been met.
AEJ Staples BSc FCA CTA
Manningtons
8 High Street Heathfield East Sussex TN21 8LS
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The Heathfield Village Institute and Goward Hall Independent examiners report
To the Trustees of the Heathfield Village Institute and Goward Hall
We report on the accounts of the Trust for the year ended 31‘ December 2023 which are set out on pages 5 to 9.
This report is made solely to the Trustees, as a body. Our examination has been undertaken so that we might state to the trustees those matters we are required to state to them and for no other purpose. To the fullest extent permitted by law. We do not accept or assume responsibility to anyone other than the Trustees for our work, for this report, or for the opinions we have formed.
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RESPECTIVE RESPOSIBILITIES OF TRUSTEES AND EXAMINER.
As the charity’s Trustees, you are responsible for the preparation of the accounts. You consider that the audit requirement of section 144(2) of the Charity’s Act 2011 (the 2011 Act) does not apply. It is our responsibility to state, on this basis of the procedures specified in the General Directions given by the Charity Commissioners under section 145(5)(b) of the act, whether particular matters have come to our attention.
BASIS OF INDEPENDENT EXAMINERS REPORT.
Our examination was carried out in accordance with the general Directions given by the Charity Commissioners. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records, it also includes consideration of any unusual items or disclosures in the accounts, and seeking explanation from you as trustees concerning such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently we do ot express an audit opinion on the view given by the accounts.
INDEPENDENT EXAMINERS’ STATEMENT.
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In connection with our examination, no matter has come to our attention:
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(a) which gives us reasonable cause to believe that in any material respect the requirements: (1) to keep accounting records in accordance with section 130 of the Act, and
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(2) to prepare accounts which accord with the accounting records and to comply with the accounting requirements of the Act have not been met or
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(b) to which, in our opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
INDEPENDENT EXAMINERS
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The Heathfield Village Institute and Goward Hall Balance Sheet
As at 315' December 2023
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| Notes | 2023 | 2022 | ||
|---|---|---|---|---|
| Fixed assets | ||||
| Tangible assets | 5 | 381,411 | 381,411 | |
| Current assets | ||||
| Cash at Bank and in hand | 117,213 | 111,735 | ||
| 117,213 | 111,735 | |||
| Creditors: amounts falling due | 6 | (3,000) | (3,000) | |
| Net current assets | 114,213 | 108,735 | ||
| Total assets | 495,624 | 490,146 | ||
| Interest belonging to tenant | (60) | (33) | ||
| Net assets | 495,564 | 490,113 | ||
| Unrestricted income funds | ||||
| General | . | 495,564 | 490,113 | |
| Total funds | 495,564 | 490,113 | ||
| Theseaccountswereapproved by | approved bythetrusteeson............BLblaed bee eneteens | |||
| C.Davis (Chairman)...........gto | K. Knight(Treasurer)..04........00ceeeereeeeer ens |
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The Heathfield Village Institute and Goward Hall Statement of Financial Activities
For the year ended 31°! December 2023
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| , | Unrestricted Funds | ||
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| General Funds | |||
| 2023 | 2022 | ||
| £ | £ | ||
| Incoming resources | 27,138 | 23,057 | |
| Resources expended | (21,687) | (11,700) | |
| Operating surplus | 5,451 | 11,357 | |
| Net (outgoing) / incoming resources | |||
| Before transfers | 5,451 | 11,357 | |
| Net movement in funds | 5,451 | 11,357 | |
| Fund balance at 1“! January | 490,113 | 478,756 | |
| Fundbalanceat315! | December | 495,564 | 490,113 |
Note: The following schedule provides details of the above.,
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The Heathfield Village Institute and Goward Hall Schedule to the statement of Financial Activities For the year ended 31st December 2023
| 2023 | 2022 | ||||
|---|---|---|---|---|---|
| £ | £ | ||||
| INCOMING RESOURCES: | |||||
| Lettings | 9,361 | 7,059 | |||
| Rent | . | 12,000 | 12,000 | ||
| Expenses reimbursed | 5,276 | 3,021 | |||
| Grants received | 350 | 350 | |||
| EDF refund | 150 | 27 | |||
| 27,137 | 23,057 | ||||
| RESOURCES EXPENDED: | |||||
| Cleaners | 2,315 | 2,340 | |||
| Premises costs: | |||||
| Rates & water | 605 | 678 | |||
| Light& heat | 9,707 | 3,479 | |||
| , | 10,312 | — | 4,157 | ||
| General administration expenses: | |||||
| Postage, stationary, printing | 25 | 37 | |||
| Subscripions | 20 | 20 | |||
| Insurance | 1,928 | 1,843 | |||
| Repairs& maintenance | 2,121 | 1,857 | |||
| Exceptional repairs/renewalsNote 7. | 4,943 | 1,446 | |||
| Sundry expenses (first aid box) | 22 | - | |||
| 9,059 | 5,203 | ||||
| 21,686 | 11,700 |
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The Heathfield Village Institute and Goward Hall Notes to the accounts For year ended 31' December 2023
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1. ACCOUNTING POLICIES:
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(a) The accounts are prepared under the historical cost convention except that no depreciation has been provided on the Freehold Land and Buildings on the basis that residential value is in excess of the book costs.
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(b) The accounts have been prepared on the receipts and payments basis as permitted by the Charities (Accounts and Reports) Regulation 2008 issued under the Charities Act 2011. Except for the inclusion ofcertain debtors as mentioned below .
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(c) Letting income is recognised in the accounts on receipt as noted on page 2.
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(d) Expenditure, including expenditure on fund raising events, is recognised in the accounts when Paid.
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2 INVESTMENT INCOME: INCOME:
INVESTMENT INCOME: INCOME: 2023 2022 £ £ interest receivable - -
3. TRUSTEES:
None of the trustees received any remuneration during the year.
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4 EMPLOYEES:
There were no employees during the year.
5 TANGIBLE FIXED ASSETS:
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| 5 TANGIBLE FIXED ASSETS: | ||
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| FREEHOLD LAND | ||
| AND BUILDINGS | ||
| Cost | ||
| At 1° January 2023 | 381,411 | 381,411 |
| At 31%December 2023 | 381,411 | 381,411 |
| Depreciation | ||
| At 1* January 2023 | - | - |
| At 31% December 2023 | - | - |
| 6CREDITORS:amountsfallingduewithinoneyear | 3,000 | 3,000 |
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The Heathfield Village Institute and Goward Hall Notes to the accounts
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For the year ended 31°‘ December2023
7 EXCEPTIONAL EXPENSES:
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| 2023 | |
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| £ | |
| Cut back tree line along east side of building, Clean offmoss to roof | |
| areas and treat with moss killer. Replace some roofing tiles. Including | |
| necessary scaffolding. | 4,700 |
| Pest control services to deal with rodents in grass bank | 180 |
| Two new electric kettles | 63 |
| 4,943 |
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Heathfield Village Institute & Goward Hall
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Heathfield Village Institute & Goward Hall
Independent examiners report to the Trustee
| report on the accounts for the year ended 31st December 2023.
Independent examiners report to the Trustee
The charity's trustee is responsible for the preparation of the accounts. The charity's trustee consider that an audit is not required for this year (under section 43(2) of the Charities Act 1993 (the act)} and that an independent examination is needed.
It is my responsibility to:
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Examine the accounts (under section 43 (3)(a) of the act):
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Follow the procedures laid down in the general directions given by the Charity Commissioners (under section 43 (7)({b) of the act): and
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State whether particular matters have come to my attention.
Basis of independent examiner's statement
My examination was carried out in accordance with general directions given by the Charity Commissioners. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trusttes concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently | do not express an audit opinion on the accounts.
Independent examiner's statement
- In connection with my examination, no matter has come to my attention which gives me reasonable cause to believe that in any material respect the requirements: * To keep accounting records in accordance with section 41 of the 1993 act: and * To prepare accounts which accord with the accounting records and comply with the accounting requirements of the act have not been met.
AEJ Staples BSc FCA CTA Manningtons
8 High Street Heathfield East Sussex TN21 8LS