2022-09-30-accounts

Trustees’ Annual Report for the period: 01 October 2021 to 30 September 2022 Charity name: The Horam Village Hall and Recreation Ground Charity Charity Registration no.: 305257

Objectives and Activities:

	S O R
Summary of the purposes of the charity as set out in its governing document	1.17	The Object of the Charity is the provision and maintenance of a village hall and recreation ground for the use of the inhabitants of the Parish of Horam without distinction of political, religious or other options, including use for meetings, lectures and classes, and for other forms of recreation and leisure-time occupation, with the object of improving the conditions of life for the said inhabitants.
Summary of the main activities in relation to those purposes for the public benefit, in particular, the activities, projects or services identified in the accounts.	1.17 & 1.19	The Charity exists to maintain the land and building entrusted to it, for the sole benefit of the people of Horam and its surrounding areas. It comprises a large airy hall, committee room, kitchen, toilet facilities and storage cupboards. It has an extensive range of use, from small committee meetings, a term-time weekday pre-school, through to large meetings and wedding receptions. The hall has open views over the adjacent land forming the recreation ground which also has an extensive children’s playground, and a skate-park – these latter facilities are provided and owned by Horam Parish Council. The organisations associated to the Charity, through their presence on and use of the recreation ground and buildings, provide a comprehensive opportunity for youth and all ages to use the facilities for education, recreation, and pursuit of heath. As a particular example, the Football Club (accredited by Football England) uses the majority of the available ground in season at weekends, providing football matches/training for under-sixes to under-eighteens, boys and girls, with some 300+ children on the books. The Village Hall and Recreation Ground is recognised by the whole village (of 2,500+ residents) as being on immense value and worth to the inhabitants.
Statement confirming whether the trustees have had regard to the guidance issued by the Charity Commission on public benefit	Para 1.18	The Charity Commission’s guidance on public benefit has been fully regarded in the day-to-day function and management of the facilities comprising The Horam Village Hall and Recreation Ground.

Additional information:

Policy on grant making	Para 1.38	Whilst the Trustees would specifically discuss the merit of any grant-making need or proposal, the normal practice is that the Charity does not make grants of any kind to other Charitable bodies.
Policy on social investment including program related investment	Para 1.38	In principle, the Charity does not consider social investment opportunities as part of its normal remit. However, the Charity would be willing to consider making contributions of this nature, subject to strict criteria, but only where such arose due to stipulations of a grant-making body which may be giving direct financial support to the Charity for one of its project proposals.
Contribution made by volunteers	Para 1.38	All members of the Committee of Management (the Trustees) are volunteers, giving of their time tirelessly to support the work of the charity, and are not recompensed in any way for their efforts. Further tasks are undertaken by part-time staff, who are paid; these staff are not Trustees of the Charity. The staff include a Secretary/Fund-Raiser, a Bookings Secretary, a Cleaner, a handyman and someone who maintains the ‘tidiness’ of the external areas. There are also occasional ‘events’ which are run by both Trustees and Community Teams/volunteers, such as an Annual Horam Fun Day. Many of the regular (weekly) users of the facilities are ‘community-oriented’ groups, such as the Heathfield Choral Society. Historically, maintenance of the village hall facilities was funded from a proportion of the fees arising from the hiring of the hall, meaning there was, inevitably, constraint on this maintenance activity. Recent years, however, have seen a marked increase in fund-raising through grant applications to fund-distributing trusts. This has allowed the trustees to consider more robust improvements to the facilities, with recent projects including: - Completion of refurbishment and equipping of the Hall’s kitchen - Purchase of a new modular staging facility - The GAP project - a ‘figure-of-eight’ one kilometre Agri-Flex (recycled rubber) pathway planned for the two fields comprising the Recreation Ground. Work in this financial year included gaining Planning Approval for the GAP pathway, seeking and securing external grant funding for the Phase 1 project and initiating contact with potential contractors. It is expected that the Phase 1 work will go ahead during 2022/23 financial year - Replacement of all external doors and windows - Developing plans for an extensive upgrade in the CCTV provisions at the site, and securing partial funding (Sussex Police Commissioner - £5,000)

Achievements and Performance

Summary of the main achievements of the charity, identifying the difference the charity’s work has made to the circumstances of its beneficiaries and any wider benefits to society as a whole.	Para 1.20	Whilst activity during the 2021-2022 year continued to be impacted by Covid and enforced closure during a proportion of the fnancial year, the ongoing presence of the pre-school, which was allowed to be open, continued to ofset the feared total loss of income. The Charity were, nevertheless, extremely grateful for Covid funding of over £6,650 of Covid support grant monies from Wealden District Council during the year in question, making up for the total loss of income from sources other than the pre-school. Reduction in operating costs (such as rate relief, heating and lighting also help alleviate the negative fnancial consequences of closure to hiring. During the rigours of the Covid lockdowns, the open air facility of the recreation ground was used as a major place of exercise and pleasure for those seeking to maintain their own well-being during the pandemic. With ongoing major project work in the pipeline, plus the key projects achieved in the recent years (such as the playground and skate-park under the Parish Council’s auspices) the charity continues to make the facilities a ‘treasure’ in the eyes of the community. During the public consultation for the GAP project, it was astonishingly clear how valued the recreation ground is in the eyes of the population of Horam; people of all ages and interests, with a comprehensive list of reasons for why they use the facilities, very clearly and overwhelmingly indicated not just their support for the proposed GAP project, but the value they placed on the facilities as a whole. The Charity is responsible for the use, the promotion, the upkeep of what can only be described (and was) as the ‘Gem of Horam’.
Additional information
Achievements against objectives set	Para 1.41	The Trustees remain more than satisfied with what has been achieved in the running, maintenance and improvement of the Village Hall and its surrounding Recreation Ground.
Performance of fundraising activities against objectives set	Para 1.41	The Trustees have been, perhaps, a little reticent in the past about being responsible for running ‘fund-raising activities’ in support of the Charity, primarily due to the nature of the Charity and its function. Notably, however, during 2021-22, a successful Quiz Night was run, a very successful Comedy Evening was held, and a ‘Get-to-know- your-village Hall’ was held. We hosted an external project called ‘Dialect Roadshow’, which was a first of its kind.
Investment performance against objectives	Para 1.41	Not applicable.

Financial Review

Financial Review
Review of the charity’s financial position at the end of the period	Para 1.21	The year beginning/year end positions are recorded in both the income/expenditure summary sheet and the examined accounts for the Charity. The opening balances, as at 01/10/2021, stood at £13,897.62 in the Charity’s current account, and £8,096.63 in the reserve account. Hall hire income (including Representative Groups’ fees) totalled £19,448.63; Grant Income totalled £29,504.00; other income totalled £2,959.03. ‘Normal’ running costs totalled £25,200.77, with ‘project’ expenditure of £15,451.08. The end-of-year position was £26,589.43 in the Charity’s current account, with the reserve account virtually unchanged at £8,100.14. Income was marginally down on the budget forecast, but nor substantially so, and the operating expenditure was slightly higher than budgeted; overall the picture is of a satisfactory stable year, despite external pressures such as the tail-end of Covid restrictions.
Statement explaining the policy for holding reserves stating why they are held	Para 1.22	The policy for holding reserves is the ‘usual prudence’ one of having sufficient funds secured so that the Charity can continue to run, covering its costs, for a sufficient length of time to enable income/expenditure streams to be adjusted or restored. Our policy of having some 6-months of ‘reserve’ has been affected by the increased running costs during the year such that, at £8,100 in reserve, the reserves are equivalent to approximately 4+ months, rather than the 6 months that we had traditionally considered. At this reduced level, the Trustees remain content with this level of Reserve.
Amount of reserves held	Para 1.22	£8,100.14 – at year-end 30/09/2022.
Reasons for holding zero reserves	Para 1.22	Not applicable
Details of fund materially in deficit	Para 1.24	Not applicable
Explanation of any uncertainties about the charity continuing as a going concern	Para 1.23	There are none.

Additional information

Additional information
The charity’s principal sources of funds (including any fundraising)	Para 1.47	There are three main sources of funds, as follows:  Hall hire income – this is the income primarily associated with the ‘existence’ of the Charity, its raison d’être – approximately £20,000 (plus £6,650 Covid Support grant), which includes the significant income from the Pre-School.  Representative Groups’ Fees, comprising some £2,500p.a. (from Football Club, Tennis Club, Bowls Club, Scouts and Allotments.  Project grant income – some £30,000 in this year but has to be viewed as balancing entirely with project outgoings.
Investment policy and objectives including any social investment policy adopted	Para 1.46	We have insufficient longer-term held funds to either warrant or enable any concept of an ‘investment policy’. In principle, the Charity does not consider social investment opportunities as part of its normal remit.
A description of the principal risks facing the charity	Para 1.46	Currently, as an unincorporated organisation, the level of risk, particularly to the Trustees, is considerable, albeit that extensive insurances are in place. However, should those insurances be called upon in any significant fashion, downstream increases in insurance premiums are considered a risk. Possible future changes of an inflationary nature need to be identified early enough to offset those effects on our stability by balanced but prudent hire-cost increases, and effective marketing of the facilities. The Trustees frequently rehearse possible risks to the Charity’s well-being, in order to make sufficient remedial decisions.

Structure, Governance and Management

Description of charity’s trusts:		Original trusts established for Village Hall (1951), and for Recreation ground (1948).
Type of governing document	Para 1.25	Original Constitution dated 10 June 1993 – amended by a Resolution passed on 26 November 2019
How is the charity constituted?	Para 1.25	Unincorporated Trust
Trustee selection methods including details of any constitutional provisions e.g. election to post or name of any person or body entitled to appoint one or more trustees	Para 1.25	Elected by open public election, at the Annual Meeting held in November each year
Additional information
Policies and procedures adopted for the induction and training of trustees	Para 1.51	Comprehensive manual of relevant documents and operating methods handed to new Trustees upon election. ‘Loose’ system of mentoring for those entirely new to Charity oversight and management.
The charity’s organisational structure and any wider network with which the charity works	Para 1.51	The Constitution limits the number of Trustees to seven, from whom the following ‘officers’ are appointed: Chairman, Deputy Chairman and Treasurer. The Charity is an entirely independent body.

Reference and Administrative details

Charity name	The Horam Village Hall & Recreation Ground Charity
Other name the charity uses	None
Registered charity number	305257
Charity’s principal address	Horam Village Hall A267 Eastbourne Road Horam Heathfield East Sussex TN21 0JE

Names of the charity trustees who manage the charity

1 2 3 4 5 6 7	Trustee name	Office (if any)	Dates acted if not for whole year	Name of person (or body) entitled to appoint trustee (if any)
	Michael Woodhouse	Chairman
	Phil Williams	Treasurer
	Leigh Skeggs	Fundraising/ Secretary	01/10/2021 - 19/11/2021
	Jonathan Harmer		01/10/2021 – 31/03/2022
	Stephen Fisher
	Lisa Stevens
	David Taylor

Corporate trustees – names of the directors at the date the report was approved

Director name None

Name of trustees holding title to property belonging to the charity

Trustee name	Dates acted if not for whole year
None

Other information

Declarations

The trustees declare that they have approved the trustees’ report above. Signed on behalf of the charity’s trustees

Signature

Full name Phillip John Williams Position Treasurer Date 30[th] July 2023

Interim Summary

INTERIM SUMMARY 2021-22

Full Summary including all Project-Related Income & Expenditure

2021/22 - Horam Village Hall Accounts as at: End of Month 12

September 2022

Main Current Account : Opening Balance : Income (incl Business Premium trans): Expenditure : Closing Balance :	13,897.62 £ 61,398.66 £ 48,706.85 £ 26,589.43 £ Tra	13,897.62 £ 61,398.66 £ 48,706.85 £ 26,589.43 £ Tra	13,897.62 £ 61,398.66 £ 48,706.85 £ 26,589.43 £ Tra	13,897.62 £ 61,398.66 £ 48,706.85 £ 26,589.43 £ Tra	Opening Balance : Interest during year* : Transfers from Bus Premium to Main a/c : Closing Balance : nsfers from Main to Bus Premium : Other funds held - Business Premium Account :	8,096.63 £ 3.51 £ - £ - £ 8,100.14 £ * Interest during year retained in Bus Prem a/c	8,096.63 £ 3.51 £ - £ - £ 8,100.14 £ * Interest during year retained in Bus Prem a/c	8,096.63 £ 3.51 £ - £ - £ 8,100.14 £ * Interest during year retained in Bus Prem a/c	8,096.63 £ 3.51 £ - £ - £ 8,100.14 £ * Interest during year retained in Bus Prem a/c
INCOME	Actual to Date	**Budget to Date **	2019/20 Budget	Note:	EXPENDITURE	Actual to Date	**Budget to Date **	2019/20 Budget	Note:
Hall Hire- Fees: Hall hire income (excluding deposits) Pre-School Payments Representative Groups Fees Grant Income: Horam Parish Council Other Bodies, comprising: 10/21 - Thurrock Council Grant (replace windows/doors) 10/21 - Awards for All (Kitchen refurbishment) 01/22 - Wealden District Council Covid Support 02/2022 - WDC Covid Support 04/22 - Arnold Clark Grant (for redecoration) 01/04/2022 - Dialect Roadshow 07/22 - Co-Op Grant (Comedy Night Raffle prizes) 08/22 - Tesco Groundwork Grant (for kitchen refurb) 09/22 - Sussex Police Commissioner (CCTV Provision) Total: Other Banked Income Interest (current a/c)	12,201.50 £ 6,737.13 £ 510.00 £	10,200.00 £ 6,600.00 £ 5,924.00 £	10,200.00 £ 6,600.00 £ 5,924.00 £		Project Costs: GAP Project Kitchen Staging Constitution Revision Remuneration: Secretarial_(currently £8.21/hour) Bookings (standard £100 invoiced every 2 months) Cleaner (& site litter picking etc)(currently £8/hr)_ Caretaker Running Costs: Council Tax Electricity Supply Water/Sewage Telephone/Broadband Refuse/Recycling Insurances Licences Maintenance Costs: Cleaning Materials Grass Mowing Hedge Cutting Laundry Window Cleaning Routine Maintenance (incl. sump/pipes/pump) Sundry Costs: Stationery & Postage Accounts Examination	1,760.88 £ 8,678.64 £ 4,761.56 £ 250.00 £	2,000.00 £ 8,500.00 £ 5,000.00 £ 500.00 £	2,000.00 £ 8,500.00 £ 5,000.00 £ 500.00 £
	19,448.63 £ 500.00 £ 29,504.00 £ 5,000.00 £ 9,512.00 £ 2,667.00 £ 4,000.00 £ 1,000.00 £ 1,050.00 £ 150.00 £ 1,125.00 £ 5,000.00 £	22,724.00 £ - £ 28,902.00 £	22,724.00 £ - £ 28,902.00 £
						15,451.08 £ 2,424.82 £ 450.00 £ 3,276.00 £ 310.00 £	16,000.00 £ 2,400.00 £ 600.00 £ 2,040.00 £ - £	16,000.00 £ 2,400.00 £ 600.00 £ 2,040.00 £ - £
						6,460.82 £ 935.65 £ 2,304.00 £ 840.05 £ 728.99 £ 1,733.67 £ 1,658.68 £ 553.07 £	5,040.00 £ 792.00 £ 876.00 £ 600.00 £ 420.00 £ 1,320.00 £ 1,500.00 £ 400.00 £	5,040.00 £ 792.00 £ 876.00 £ 600.00 £ 420.00 £ 1,320.00 £ 1,500.00 £ 400.00 £
	29,504.00 £ 2,959.03 £ - £	28,902.00 £ 5,000.00 £ - £	28,902.00 £ 5,000.00 £ - £			8,754.11 £ 208.71 £ 1,411.00 £ 142.80 £ 151.68 £ 175.00 £ 3,069.43 £	5,908.00 £ 600.00 £ 900.00 £ 600.00 £ 240.00 £ 300.00 £ 1,900.00 £	5,908.00 £ 600.00 £ 900.00 £ 600.00 £ 240.00 £ 300.00 £ 1,900.00 £
	32,963.03 £	33,902.00 £	33,902.00 £
						5,158.62 £ 2,029.49 £ 637.73 £ 2,160.00 £	4,540.00 £ 1,250.00 £ 120.00 £ 2,000.00 £	4,540.00 £ 1,250.00 £ 120.00 £ 2,000.00 £
						4,827.22 £	3,370.00 £	3,370.00 £
TOTAL =	52,411.66 £	56,626.00 £	56,626.00 £		TOTAL =	40,651.85 £	34,858.00 £	34,858.00 £
Transfers from Business Premium a/c Hall Hire- Income: Damage Deposit received during year	- £ 8,987.00 £	- £ - £	- £ - £		Transfers to Business Premium a/c Hall Hire- Repaid: Damage Deposits repaid during the year	- £ 8,055.00 £	- £ - £	- £ - £
TOTAL =	61,398.66 £	56,626.00 £	56,626.00 £		TOTAL =	48,706.85 £	34,858.00 £	34,858.00 £

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2022

FOR

HORAM VILLAGE HALL AND RECREATION GROUND

HORAM VILLAGE HALL AND RECREATION GROUND

CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2022

	Page
General Information	1
Accountants' Report and Client Approval Certificate	2
Trading and Profit and Loss Account	3
Balance Sheet	4
Notes to the Financial Statements	5

HORAM VILLAGE HALL AND RECREATION GROUND GENERAL INFORMATION FOR THE YEAR ENDED 30 SEPTEMBER 2022

PROPRIETOR:

ADDRESS:

ACCOUNTANTS:

P Williams

Eastbourne Road Horam East Sussex

Watson Associates 30 - 34 North Street Hailsham East Sussex BN27 1DW

Page 1

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2022

ACCOUNTANTS' REPORT TO

HORAM VILLAGE HALL AND RECREATION GROUND

In accordance with instructions given to us we have prepared without carrying out an audit the annexed financial statements from the accounting records of Horam Village Hall and Recreation Ground and from information and explanations supplied to us.

Watson Associates 30 - 34 North Street Hailsham East Sussex BN27 1DW

26 Jul 2023

Date: .............................................

CLIENT APPROVAL CERTIFICATE

I approve the financial statements and confirm that I have made available all relevant records and information for their preparation.

.................................................................

P Williams

26 Jul 2023

Date: .............................................

Page 2

HORAM VILLAGE HALL AND RECREATION GROUND

TRADING AND PROFIT AND LOSS ACCOUNT FOR THE YEAR ENDED 30 SEPTEMBER 2022

Income Regular users Other users Event income Donations received Cost of sales Event expenses GROSS PROFIT Other income Sundry receipts Grant Income Solar Income Government grants Deposit account interest Expenditure Rates and water Insurance Light and heat Wages Garden upkeep Telephone Post and stationery Licences Repairs and renewals Cleaning Sundry expenses Accountancy Legal fees Depreciation of tangible fixed assets Fixtures and fittings NET PROFIT/(LOSS)	2022 £ 13,183 5,346 1,488 810 25 30,004 - - 4 1,776 1,659 2,304 6,461 1,554 729 740 553 21,523 535 351 510 250 3,334	£ 20,827 1,048 19,779 30,033 49,812 42,279 7,533	2021 £ 5,566 4,759 - - 985 18,775 5,056 21,972 1 346 1,690 2,643 4,946 1,184 550 207 25 33,130 2,156 528 660 5,606 4,037	£ 10,325 - 10,325 46,789 57,114 57,708 (594)

Page 3

HORAM VILLAGE HALL AND RECREATION GROUND

BALANCE SHEET 30 SEPTEMBER 2022

Notes FIXED ASSETS Tangible assets 1 CURRENT ASSETS Trade debtors Shares in new pavilion Prepayments Barclays bank Bank account no. 3 CURRENT LIABILITIES Other creditors Accrued expenses NET ASSETS FINANCED BY FUNDS Capital account 2 Current account 2	2022 £ 13,209 - 15,000 484 26,589 8,100 50,173 (932) (661) (1,593) 48,580 61,789 31,321 30,468 61,789	2021 £ 16,543 920 15,000 483 13,898 8,097 38,398 - (1,320) (1,320) 37,078 53,621 31,321 22,300 53,621

Page 4

HORAM VILLAGE HALL AND RECREATION GROUND

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2022

1. TANGIBLE FIXED ASSETS COST At 1 October 2021 and 30 September 2022 DEPRECIATION At 1 October 2021 Charge for year At 30 September 2022 NET BOOK VALUE At 30 September 2022 At 30 September 2021 2. CAPITAL ACCOUNT AND CURRENT ACCOUNT Capital account Current account Brought forward Add Net profit Capital introduced Less Net loss	2022 £ 31,321 22,299 7,533 636 30,468 - 30,468 61,789	Fixtures and fittings £ 54,724 38,181 3,334 41,515 13,209 16,543 2021 £ 31,321 22,894 - - 22,894 (594) 22,300 53,621

Page 5

Issuer

Issuer Watson Associates Document generated Wed, 26th Jul 2023 13:39:36 BST Document fingerprint c009cf5ea0c2c307ccb467f45ea4d044

Parties involved with this document

Document processed Party + Fingerprint Wed, 26th Jul 2023 13:57:41 BST Phil Williams - Signer (c6840f4fb2e97118cf06159e7138cbe1) Wed, 26th Jul 2023 14:08:25 BST Watson Associates - Signer (a83d61f7769efdb58dd9a9be1d3fe8f7) Audit history log Date Action Wed, 26th Jul 2023 14:08:29 BST Watson Associates viewed the envelope. (20.77.74.83) Wed, 26th Jul 2023 14:08:25 BST Watson Associates viewed the envelope. (51.155.44.241) Wed, 26th Jul 2023 14:08:25 BST This envelope has been signed by all parties (51.155.44.241) Wed, 26th Jul 2023 14:08:25 BST Watson Associates signed the envelope (51.155.44.241) Wed, 26th Jul 2023 14:08:13 BST Watson Associates viewed the envelope. (51.155.44.241) Wed, 26th Jul 2023 13:57:42 BST Phil Williams viewed the envelope. (194.156.224.64) Wed, 26th Jul 2023 13:57:42 BST Document emailed to [e-mail] (13.40.72.14) Wed, 26th Jul 2023 13:57:42 BST Sent the envelope to Watson Associates ([e-mail]) for signing (194.156.224.64) Wed, 26th Jul 2023 13:57:41 BST Phil Williams signed the envelope (194.156.224.64) Wed, 26th Jul 2023 13:55:59 BST Phil Williams viewed the envelope. (194.156.224.64) Wed, 26th Jul 2023 13:55:46 BST Phil Williams opened the document email. (194.156.224.64) Wed, 26th Jul 2023 13:42:05 BST Document emailed to [e-mail] (3.8.49.184) Wed, 26th Jul 2023 13:42:05 BST Sent the envelope to Phil Williams ([e-mail]) for signing (51.155.44.241) Wed, 26th Jul 2023 13:41:41 BST Watson Associates has been assigned to this envelope (51.155.44.241) Wed, 26th Jul 2023 13:40:52 BST Phil Williams has been assigned to this envelope (51.155.44.241) Wed, 26th Jul 2023 13:40:06 BST Document generated with fingerprint c009cf5ea0c2c307ccb467f45ea4d044 (51.155.44.241) Wed, 26th Jul 2023 13:39:37 BST Envelope generated by Linda Hill (51.155.44.241)